瑞典为解决国内预算平衡状况恶化的问题，９０年代以来，加大了预算管理的力度，对预算程序进行重大改革，实行新的预算编制和审批程序，取得巨大成功。据经济合作组织专家介绍，瑞典的做法将成为经合组织国家预算程序改革的基本方向，其主要做法如下：一、预算编制程序瑞典预 In order to solve the problem of deteriorating the balance of domestic budgets, Sweden has made great efforts in budget management since the 1990s and has made great success in carrying out major reforms in the budgetary procedures and introducing new procedures for budget preparation and approval. According to the experts from the Economic Cooperation Organization, the practice of Sweden will become the basic direction for the reform of the budgetary procedures of the OECD countries. The main approaches are as follows: I. Budget Preparation Procedure The Swedish pre-