一、现行复式预算编制存在的问题(一)法律约束性差,编制不规范。虽然我国预算法已明确规定中央预算和地方政府预算按照复式预算编制,但实际上在各级政府的预算编制管理中,绝大多数仍未推行复式预算,而是以单式预算替代复式预算,即把一般预算和基金预算视同复式预算,以公共预算替代其它预算,国有资产经营预算几乎空位。随着我国公共财政的建立,社会保障支出的比重逐年加大,社会保障预算已开始编 First, the existing problems of complex budgeting (a) poor legal binding, the preparation of non-standard. Although China’s budget law has clearly stipulated that the budgets of the central and local governments should be prepared in accordance with the compound budgets, the vast majority of the budgeting and management of the governments at various levels have actually not implemented the compound budgets. Instead, they replace the compound budgets with the single budgets, That is, the general budget and the fund budget should be treated as double budgets, public budgets should be replaced by other budgets, and the state-owned assets management budget should be almost empty. With the establishment of public finance in our country, the proportion of social security expenditure has been increasing year by year, and the social security budget has started to be compiled