发达市场经济国家预算执行的一般过程是:在财政预算经议会审批通过后,预算单位根据预算计划安排支出。当预算单位购买商品或劳务时,由预算单位或财政部门开出支付凭证,再经国库部门审核无误后,通过银行资金清算系统或政府支出信息系统,从国库单一账户划拨资金。在操作程序上,各国的差别主要体现在具体办理资金清算的单位不同。在支付系统网络比较发 The general process of state budget execution in developed market economy is that after the approval of the budget by the parliament, the budget unit arranges the expenditure according to the budget plan. When the budgetary unit buys goods or services, the budget unit or the finance department shall issue payment vouchers and after verification by the treasury department is correct, funds shall be allocated from a single account of the treasury through the bank funds clearing system or the government expenditure information system. In the operational procedures, the differences between different countries are mainly reflected in the different units for the specific treatment of funds. In the payment system network more hair