预算管理是一项系统的工程,内容涉及日常业务、资金往来、财务核算、信息处理等各个方面,其目的是整合各种财务及非财务资源,使其发挥出最大的功用。它是行政事业单位内部会计控制制度的重要组成部分,也是新时期建立“节约型社会”的迫切要求。根据世界银行近年公布的一份专题报告中统计,中国的政府支出已经占 Budget management is a systematic project that covers all aspects of day-to-day operations, financial transactions, financial accounting and information processing. Its purpose is to integrate all kinds of financial and non-financial resources so that they can exert their utmost function. It is an important part of the internal accounting control system of the administrative institutions and also an urgent requirement for establishing a “conservation-oriented society” in the new era. According to a special report released by the World Bank in recent years, China’s government spending has accounted for