政府预算是政府年度财政收支计划,是国家的重要法律文件。预算编制则是整个预算工作程序的重要环节,预算编制既是一项复杂的技术性工作,又是一个需要科学决策、民主决策的过程。预算经国家代议机构审查批准生效后,同级政府必须依法执行。因此, The government budget is the government’s annual revenue and expenditure plan and is an important state legal document. Budgeting is an important part of the entire budget work process. Budgeting is not only a complicated technical work but also a process that requires scientific decision-making and democratic decision-making. After the budget has been examined and approved by the country’s representative agencies for entry into force, the government of the same level must implement it according to law. therefore,