预算编制是政府预算决策过程的核心,也是预算管理过程的首要环节。由于政府的所有公共政策都必须通过预算来体现,预算编制就代表了公共政策的实质内涵,对政府施政及其绩效有深远影响。我国现行预算编制方法是在社会主义计划经济时期形成和推行的,已不适应建立社会主义市场经济 Budgeting is the core of the government’s budget decision-making process and also the foremost link in the budget management process. Since all government public policies must be reflected in the budget, budgeting represents the essence of public policy and has a profound impact on government governance and its performance. The current method of compiling budgets in our country was formed and implemented during the socialist planned economy period and has become unsuitable for the establishment of a socialist market economy