目前在我国部分省市已经开始推行对财政管理体制进行改革,其主要内容是监督、执行、预算编制的“三分离”。其中,作为首要环节的预算编制,是预算监督的基础也是预算执行的前提,是“三分离”改革能否顺利进行以及有无实质性内容的关键,是改革能深入何种程度的根本前提。 At present, some provinces and cities in our country have already started to carry out the reform on the financial management system. Its main contents are “three separate” supervision, execution and budget preparation. Among them, the budgeting as the most important part is the basis of budget supervision and the premise of budget execution. It is the key to the smooth progress of “three separate reforms” and whether there is any substantive content or not. What is the basis for deepening the reform? premise.