长期以来,我国总是把国家当作人格化的实体,缺乏从民众需求集合的角度研究国家需求,政府预算决策及其效率也缺乏衡量的基准。本文试图打破我国传统的教义,从重新认识政府预算决策的本质内涵出发,来寻求预算决策优化的路径。 For a long time, our country has always regarded the country as a personalized entity, lacking a benchmark for studying national needs, government budgetary decisions and its inefficiency from the perspective of people’s demand. This article tries to break the traditional doctrine of our country and seek the path of optimizing the budget decision by re-understanding the essence of the government budget decision.