依法理财是依法治国的一个重要内容,而预算管理在推进依法理财进程中占有极为重要的地位。纵观市场经济成熟的国家,财政预算管理的法制化、规范化、科学化已成为财务管理的基本形式,也是世界各国预算管理改革的根本方向。 Managing money according to law is an important part of governing the country according to law, and budget management plays an extremely important role in promoting the process of managing money according to law. Throughout the countries with mature market economies, the legalization, standardization and scientification of budget management have become the basic forms of financial management and the fundamental direction of budget management reform in various countries in the world.