建立现代预算制度是建立现代财政制度、推进国家治理体系与治理能力现代化的核心内容,是实现制约和控制政府行政权力扩张,将“权力关进制度的笼子”的重要载体。本文结合现代预算制度的内涵特征与中国全面深化改革的现实需求,从六个方面提出现代预算制度的构建路径。 Establishing a modern budget system is the core content of establishing a modern financial system and promoting the modernization of the state governance system and governance capacity. It is also an important vehicle for the realization of the system of controlling and restricting the expansion of government administrative power and “powering the system into the custody of the system.” Based on the connotation of the modern budget system and the realistic demand of China’s all-round deepening of reform, this article proposes the construction path of modern budget system from six aspects.