在欧洲,法国是一个财政体制比较集权的国家,特别是财政职能与政府职能协调一致,即只要是政府行为活动,就必然有财政的参与。政府公共支出责任与其承担的事权密切结合在一起,支出管理十分规范,预算约束性很强,具有可资我国借鉴的重要经验:(一)实行规范化的部门预算管理法国预算支出的编制和管理,采取 In Europe, France is a country with a relatively centralized fiscal system. In particular, the fiscal functions are coordinated with the government functions. That is, as long as they are government activities, they must have financial participation. The public expenditure responsibility of the government is closely integrated with the power of the government. The expenditure management is very standardized and the budget is highly binding. It has the important experience that our country can learn from: (1) The implementation of a standardized departmental budget management The preparation and management of the French budgetary expenditures, take