预算是典型的边缘性范畴。从经济体制看 ,预算是政府配置资源的机制 ;从政治体制看 ,预算是纳税人及其代议机构控制政府财政活动的机制 ;从法律体制看 ,预算不仅仅是计划 ,预算的本质是法律 ;从与财政的关系看 ,预算是公共财政的基本制度框架 ;从决策体制看 ,预算是公共选择机制。 Budget is a typical marginal category. From the perspective of the economic system, the budget is a mechanism for the government to allocate resources. From a political system perspective, the budget is the mechanism by which the taxpayers and their representative agencies control the government’s fiscal activities. From the legal system, the budget is not merely a plan. The essence of the budget is the law ; From the relationship with finance, the budget is the basic framework of public finance; From the perspective of the decision-making system, the budget is the public choice mechanism.