近年来,随着我国财税体制改革重点逐步从收入转向支出,预算管理体制改革也取得了积极进展,初步建立了编制有标准、执行有约束、监督有依据的预算管理制度框架。但与完善的社会主义市场经济体制要求相比,我国现行预算管理制度还有较大差距。 In recent years, with the reform of fiscal and taxation system in our country gradually shifting from revenue to expenditure, the reform of the budget management system has also made positive progress. A framework of budget management system with standards, implementation of binding and supervision has been initially established. However, compared with the requirements of a sound socialist market economic system, there is still a long way to go in the current budget management system in our country.