近年来 ,广东省佛山市以预算编制改革为突破点 ,实行零基预算 ,推行政府采购和财务总监制度 ,制定预算内、外资金管理规程 ,强化了预算约束 ,摸索出一套行之有效的预算管理新机制。　　一、延长预算编制时间 ,强化预算的严肃性以前 ,通常在上年 11月下达预算编制通知 ,次年3月 In recent years, Foshan City, Guangdong Province, has taken budget reform as a breakthrough point, implemented zero-based budgeting, implemented the system of government procurement and chief financial officer, formulated regulations on budgetary and foreign capital management, strengthened budgetary constraints and worked out a set of effective New Budget Management Mechanism. First, to extend the budget preparation time, to strengthen the seriousness of the budget Before, usually in November last year issued a budget preparation notice the following year in March