近年来,我国推行了一系列财政改革,包括部门预算、国库集中收付、政府采购、“收支两条线”等,在增强预算的科学性、提高公共支出效率等方面取得了明显成效。但是从总体上看,我国现行的预算制度,一方面,是一种为“养人”服务的预算,其最大特点就是政府机关得到预算资金的 In recent years, a series of fiscal reforms have been implemented in our country, including departmental budgets, treasury centralized collection and payment, government procurement, and the “two lines of revenue and expenditure”, which have made remarkable achievements in enhancing the scientificity of the budget and improving the efficiency of public expenditure Effective. However, on the whole, the current budget system in our country is, on the one hand, a kind of budget serving “raising people”, and its most prominent feature is that the government agencies get the budgetary funds