当前的中国公共预算改革过于侧重规则与程序层面的操作性制度建设,容易诱发这样一种路径依赖,那就是如果预算程序是合理的,其结果也将是正确的。就未来改革的路径选择而言,需要尝试改变由财政部门“单兵推进”预算改革的格局,构建具有“纵深体系”的共同治理结构;在继续鼓励地方预算管理制度创新的基础上,适时推进整体政府治理转型的配套改革。 The current reform of public budget in China places too much emphasis on the establishment of an operational system at the level of rules and procedures. It is easy to induce such a path dependence that the result will be correct if the budgetary process is reasonable. In terms of future reform options, we need to try to change the pattern of “budgetary reform” by the financial department to establish a common governance structure with “in-depth system.” While continuing to encourage the foundation of innovation in local budget management system On a timely manner to promote the transformation of the overall governance of government reform.