一、法国政府会计改革的背景(一)预算编制和执行机构。法国中央政府预算控制的能力都集中在经济财政工业部(以下简称财政部)。财政部负责全国经济政策、经济计划的制定与协调,负责预算编制和预算执行。其中,预算司负责编制中央政 First, the background of the French government accounting reform (A) budget preparation and implementation agencies. The French central government’s budget control capabilities are concentrated in the Ministry of Economy, Finance and Industry (hereinafter referred to as the Ministry of Finance). The Ministry of Finance is responsible for formulating and coordinating the national economic policies and economic plans and is responsible for budget formulation and budget implementation. Among them, the Budget Division is responsible for the preparation of the Central Government