我国财政预算管理正在实施一项改革措施,这就是将预算评审实质性嵌入预算管理之中。然而,人们对预算评审的涵义、工作覆盖范围、工作目标等均有些许疑问。同时,预算评审工作也面临着一系列的基础性问题,例如,法规和制度不健全、评审标准不全或缺失,以及运行机制尚待完善等等。正视这些不足,并采取相应的因应之策,方能推动预算评审工作破浪费前行,推动预算管理进一步规则化和程序化。 China’s fiscal budget management is implementing a reform measure, which is to embed the budget review substantively into the budget management. However, people have some questions about the meaning of budget review, the scope of work, and the goals of work. At the same time, the budget appraisal also faces a series of fundamental problems, such as the imperfect laws and regulations, the incomplete or missing appraisal standards, the imperfect operation mechanism and so on. Faced with these shortcomings and corresponding measures, we can push ahead with the budget review work and promote the further regularization and proceduralization of budget management.