首先 ,要早编细编精编预算。在编制原则上 ,以建立公共财政、效益财政和质量财政为目标 ,实质性地细化预算 ,淡化决算 ,理顺职责 ,强化监督 ,突破性地推行预算编制、预算拨付与预算监督三个到底 ,在编制时间上 ,下一年度预算至少要提前到上年的６—１１月基本编制完成 ,１２月 First of all, it is necessary to make up-to-date detailed budget. In principle, the establishment of public finance, financial efficiency and quality of finance as the goal, substantially refine the budget, dilute the final accounts, straighten out their duties, strengthen supervision, breakthrough implementation of budget preparation, budget allocation and budget supervision in the end , In the preparation of time, the budget for the next year at least advance to the previous year, June-November basic preparation completed in December