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本文通过对2012年度国家公布的财政预算表以及财政相关基础理论进行分析,针对我国现行的财政预算制度中存在的弊端,并结合发达国家预算体系改革中得出的启示,提出相关政策建议,认为强化财政信息公开,拓宽公众获取政府财政信息渠道、加强预算编制法制建设以及建设现代预算理念成为减少预算体制弊端的有效途径。
Based on the analysis of the fiscal budget table published by the state in 2012 and the basic theory of finance, this paper aims at the defects existing in the current budget system in our country and puts forward the relevant policy suggestions based on the enlightenment from the reform of the budget system in developed countries. Strengthening the disclosure of financial information, broadening public access to government financial information, strengthening budget construction and establishing a modern budget concept have become effective ways to reduce the disadvantages of the budget system.