县(市)预算是国家预算组成部分之一,因此,县(市)预算的编造,同样必须以国民经济计划为基础。比如国民经济计划,规定了那些事业发展,发展多少;那些事业维持或收缩,保持在什么水平。编制预算的发展基数,就必须与这一规定相符合。一般说来,国家颁发的编制预算草案的指示是充分地体现了国家预算与国民经济计划相互结合的精神的,年度国民经济计划和国家颁发的编造预算草案的指示这两个文件,是编制预算时的重要根据。新年度预算的编制,必须考虑到上一年度已经发展了的事业。因为,已经建立起来的厂矿企业,它在 County (city) budget is an integral part of the state budget, therefore, the county (city) budget, the same must be based on the national economic plan. Such as the national economic plan, which provides those career development, how much development; those who maintain or shrink business, to maintain what level. The budget base for development must be consistent with this provision. Generally speaking, the guidelines issued by the State for preparing the draft budget are two documents that fully embody the spirit of combining the national budget with the national economic plan, the annual national economic plan and the directives of the State on the preparation of the draft budget, When important basis. The preparation of the new annual budget must take into account the business that has been developed in the previous year. Because, has been established factories and mines, it is