预算是国家管理社会经济事务，实施宏观调控的重要手段，在整个国家的政治经济生活中具有十分重要的地位和作用。编制预算是预算管理的重要环节，是预算工作的基础。我国的预算编制方式由于受前苏联“统收统支”模式的影响，长期以来采取的是收入按类别、支出按功能的预算编制 Budget is an important means by which the state manages social and economic affairs and carries out macro-control and plays a very important role and role in the political and economic life of the entire country. Budgeting is an important part of budget management and is the basis for budget work. Due to the influence of the former Soviet Union’s “unified revenue and expenditure” model, our country’s budget preparation method has long been to adopt revenue-based budgeting