预算是经法定程序批准的中央和地方各级政府在一定时期内的收支计划,是政府凭借国家权力对社会财富的征收及再分配,是社会各阶层各层面利益的调整。就预算的本质而言,它是纳税人及其代议机构控制政府财政活动的机制,是民主政治的基础,其价值核心是民主财政。 The budget is a plan of revenue and expenditure for a certain period of time approved by the statutory procedures of the central and local governments. It is the collection and redistribution of social wealth by the government through state power and the adjustment of the interests of all strata of society. As far as the nature of the budget is concerned, it is the mechanism by which taxpayers and their representative agencies control the government’s financial activities and is the foundation of democratic politics. The core of its value is democratic finance.