现代公共预算制度是公共财政制度的核心,公共预算制度作为公共财政的载体,主要是为实现政府的职能服务,其作用的范围限于公共领域,即提供公共产品。目前在我国分级财政体制下,地方财政发挥着提供地方公共产品和组织地方财政收支的重要作用。而地方政府公共预算的运行状况对地方政府能否有效地履行其职能——提供公共产品至关重要。由于我国目前地 The modern public budget system is the core of the public finance system. As a carrier of public finance, the public budget system mainly serves to realize the government’s functions. The scope of its function is limited to the public domain, that is, to provide public goods. Currently, under the hierarchical fiscal system in our country, local finance plays an important role in providing local public goods and organizing local revenue and expenditure. However, the operation of the local government’s public budget is crucial for local governments to effectively perform their functions - providing public goods. As our country is currently