完善的预算管理制度是科学的财税体制不可或缺的重要组成部分。从财政在国家治理中的重要定位及财税体制作为制度保障的重要性出发,预算管理制度改革的方向应体现在以下三个方面。第一,推进预算管理法治化。一是切实贯彻落实新预算法,并在预算的程序和具体方法上做更详尽的规定,同时还需要通过部门间的制衡协调保障各部门遵守预算法律法规。二是完善法治程序,目前我国的预算审查时间偏短,应该通过法律规定更为合理的审议程序, A sound budget management system is an indispensable and important part of the scientific tax system. From the important position of finance in state governance and the importance of fiscal and taxation system as the system guarantee, the direction of the reform of budget management system should be reflected in the following three aspects. First, promote the rule of law in budget management. First, the effective implementation of the new budget law, budget procedures and specific methods to make more detailed provisions, but also through the balance of inter-departmental checks and balances to ensure that all departments comply with budget laws and regulations. The second is to perfect the procedure of the rule of law. At present, the time for reviewing the budget in our country is too short, and the law should provide a more reasonable review procedure.