韩国20世纪七八十年代由引进模仿向自主创新的成功转型、90年代末期亚洲金融危机难关的克服和2008年全球金融危机以来经济的迅速复苏,其中财政预算政策的积极运用是关键因素之一。而财政预算管理体制作为管理分配财政性资金的重要工具,与 South Korea’s successful transition from introducing imitation to independent innovation in the 1970s and 1980s, the overcoming of the Asian financial crisis in the late 1990s and the rapid economic recovery since the global financial crisis in 2008, among which the active use of fiscal budget policies was one of the key factors . The budget management system as an important tool to manage the allocation of financial resources, and