预算编制是否合理,直接影响着财政政策的调节作用和财政职能的发挥。要克服目前预算管理上的种种弊端,必须实行细化预算编制的办法,对现行预算编制、执行体制进行改革。具体内容包括以下几个方面。1.预算编制与执行相分离,各负其责取消各业务部门原有的预算编制职能,成立专门的预算编制机构和执行机构。编制机构负责按综合财政预算编制原则、支出政策和开支标准,审 Whether budget preparation is reasonable or not directly affects the regulatory role of fiscal policy and the development of financial functions. To overcome the current drawbacks in budget management, we must implement a detailed budget preparation approach to reform the existing budget formulation and implementation system. Specific content includes the following aspects. 1. The budget preparation and implementation are separated, and each of them is responsible for canceling the original budget preparation function of each business department and setting up a special budget preparation institution and implementing agency. The compiling agency is responsible for compiling the principle of compiling a budgeted budget, examining the expenditure policies and expenditures standards