预算是政府管理社会经济事务,实现宏观调控的重要手段。审查批准本级预决算并监督其执行,是宪法和法律赋予人大及其常委会的一项重要职权,也是人民行使管理地方国家事务权力的具体体现。公共预算改革是我国民主政治进程中的重要组成部分,增强对公共 The budget is an important means by which the government manages social and economic issues and realizes macro-control. Examining and approving this level of final accounts and supervising their implementation is an important power given by the Constitution and the law to the NPC and its standing committees and is also a concrete manifestation of the people’s exercise of their powers over the administration of local state affairs. Public budget reform is an important component of the process of democratic politics in our country and is enhanced by public administration