国家预算是国家具有法律效力的基本财政计划。国家决算则是国家预算执行效果的总结,是预算管理的决策、计划、组织、控制各阶段的最终结果。国家财政的大部分资金是通过国家预算来集中和分配的。每年国家主要财力的来源、结构、使用方向都在国家预算中得到体现。因此,国家预算编制得如何是关系到能否贯彻党的路线、方针和政策,能否保证国民经济持续、快速、协调发展的大问题。国家决算集中地反映了国家预算执行的结果。一、我国编制国家预算的基本原则在我国,为了使国家预算能够充分反映客观实际,做到积极稳妥、科学完整,既有利于促进国民经济的发展,又有利于保证人民生活需要,编制国家预算应遵循以下基本原则:(一)贯彻党的路线、方针和政策, The state budget is the country’s basic financial plan that has the force of law. State final accounts are the results of the implementation of the state budget summary, is the budget management of the final decision-making, planning, organization and control of all stages. Much of the national finance is financed through the national budget. Every year, the source, structure and direction of the country’s major financial resources are reflected in the state budget. Therefore, how to formulate the state budget is a major issue that concerns whether the party’s line, principles and policies can be implemented and whether the national economy can ensure sustained, rapid and coordinated development of the national economy. State accounts reflect the results of the national budget implementation in a concentrated manner. I. Basic Principles for Compiling the State Budget In our country, in order to enable the state budget to fully reflect the objective reality and to be proactive, steady and scientific, it is both conducive to promoting the development of the national economy, ensuring the people’s livelihood needs and preparing the state budget The following basic principles should be followed: (1) To implement the party’s line, principles and policies,