《预算法》是各级政府编制、执行财政预算的法律依据。但《预算法》在实际执行中并不理想,依法理财、依法管理的氛围没有形成。难度很大。难处之一,计划经济体制遗留的习惯做法根深蒂固在传统的计划经济体制下,财政管理基本上是靠上级要求和下达计划指标来完成工作任务,从预算编制、预算执行到年度财政决策,一切按领导意图办事。带有很大的随意性和盲目性,没有采用自下而上与自上而下相结合、逐级汇编的程序,而习惯于只编制政府预算,不编制部门和单位预算,财政 The “Budget Law” is the legal basis for the preparation and implementation of the budget of all levels of government. However, “Budget Law” is not ideal in actual implementation. The atmosphere of managing money according to law and managing according to law has not been formed. Very difficult. One of the difficulties, the legacy of the planned economy entrenched in the traditional mode of planned economy, financial management is basically rely on the higher level of requirements and plan targets to complete the task, from budgeting, budget implementation to the annual financial policy, all according to Leader intends to do things. With a lot of randomness and blindness, did not use bottom-up and top-down combination, step by step assembly procedures, and used to only the preparation of the government budget, not the preparation of departmental and unit budget, financial