政府预算改革已是当今世界各国, 尤其是市场经济发达国家公共管理改革的中心。然而,到底有没有独立明确的政府预算理论体系,至今仍是一个尚在争论中的问题。在对有关政府预算的文献资料加以研究后,会发现：大量 The reform of the government budget is now the center of public administration reform in all countries in the world, especially in the market economy developed countries. However, whether there is an independent theoretical system of government budget is still an issue under debate. After studying the literature about the government budget, you will find a lot of money