政府预算是在总体资源有限的前提下,基于增进整个社会资源配置使用效率或改善社会公平的目标,对不同部门可支配资源的安排、配置与调整。预算过程是一种博弈过程,在此过程中代表各方利益的参与者为取得支出优先权展开竞争和寻租。此时,构建有效的监督机制就显得尤为重要。 Under the premise of limited overall resources, the government budget aims at arranging, adjusting and adjusting the disposable resources of different departments based on the goal of enhancing the efficiency of social resources allocation and social fairness improvement. The budgetary process is a game process in which participants representing the interests of all parties compete and rent-seeking for the purpose of obtaining priority expenditures. At this point, the construction of effective monitoring mechanism is particularly important.