预(决)算作为财政收支计划,是各级政府调控宏观经济运行的最基本的财政宏观调控手段,也是国民经济活动的综合反映和集中体现,涉及到国计民生的重大问题和社会各阶层的切身利益。但是,长期以来,财政工作中普遍存在着重决算轻预算、重收支轻管理、重业务轻调研的问题和倾向,使预算编 As a fiscal revenue and expenditure plan, a pre-budget plan is the most basic financial macro-control measure for the macro-economic operation of all levels of government. It is also a comprehensive reflection of the national economic activities and a concentrated reflection of major issues concerning the national economy and the people’s livelihood, Personal interests. However, for a long time, there are common problems and tendencies in budgetary work that mainly focus on the light budget, budgetary management,