预算编制作为整个预算周期的起点,直接关系到预算能否顺利实施。西方发达国家在预算的编制方式有一整套比较系统、完善和规范的方法。对比研究我国与西方发达国家的预算编制模式,有助于完善我国现行的预算编制方式,强化预算管理,硬化预算约束。预算编制机构与形式的比较西方发达国家的预算编制机构一般分为三个层次:财政部门、政府和国会。这些机构,既相互独立, Budgeting as a starting point for the entire budget cycle is directly related to the smooth implementation of the budget. Western developed countries in the preparation of the budget has a set of more systematic, complete and standardized method. A comparative study of the budgeting model between China and the developed countries in western countries will help improve the current budget preparation method in our country, strengthen budget management and harden the budget constraint. Budgeting agencies and forms of comparison Western developed countries budgeting agencies generally divided into three levels: the financial sector, government and parliament. These institutions, both independent of each other,