传统上认为预算是责任导向的,实际上预算是利益导向的,这是它与传统的计划管理的根本区别。就预算责任与利益的关系而言,预算责任主体之所以履行预算责任是因为能够分享相应的利益,所以分享利益成为了履行责任的目的和出发点,而履行责任是实现分享利益的前提和手段。预算比之于传统计划管理单纯强调履行计划责任的最大优势是使得每个责任主体的行为有了内在的动力,每个责任主体履行责任的过程 Traditionally considered the budget is responsibility-oriented, in fact, the budget-oriented, which is its fundamental difference from the traditional program management. As far as the relationship between budget responsibility and interest is concerned, the main responsibility of the budgetary party to perform its budgetary obligation is because it can share the corresponding interests. Therefore, sharing the interests becomes the purpose and starting point of fulfilling the responsibility, and the fulfillment of responsibilities is the precondition and means to realize the benefit-sharing. The biggest advantage of budget compared to the traditional plan management simply emphasizes the responsibility of fulfilling the plan is to make each of the main responsibility for the behavior of an inherent motivation, the responsibility of each of the main responsibility of the process