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传统预算模式的缺陷日益凸显,现代预算制度是现代财政制度的主要组成部分。而从传统预算到现代预算转变,不仅仅是形式上的转变,更重要的是理念的转变。本文针对深化预算改革背景下实际预算工作的推进,从预算体系的完善等七个方面论述预算理念的转变问题,从而对于预算理念的认识有所拓展和深化,并从行动上进一步推动预算改革。
The defects of the traditional budget model have become increasingly prominent. The modern budget system is a major component of the modern financial system. The change from the traditional budget to the modern one is not merely a formal change, but more importantly, a change of concept. This article aims to deepen the actual budget work under the background of budget reform, discusses the change of budget concept from seven aspects, such as the improvement of the budget system, so as to expand and deepen the understanding of budget concept and further promote the budget reform from the action.