随着我国市场经济体制的完善和发展、公共财政体系的建立以及《预算法》执行中许多问题的出现,使得改革现行《预算法》变得十分必要。笔者以美国、法国、日本三国的预算执行与审批体制为借鉴,扬长避短,兼收并蓄,以求探讨我国《预算法》改革的方向和思路。一、预算的编制与审批? With the improvement and development of the market economy system in our country, the establishment of the public finance system and the emergence of many problems in the implementation of the Budget Law make it very necessary to reform the current “Budget Law.” The author draws lessons from the budget execution and approval system of the United States, France and Japan to avoid weaknesses and combine both in order to explore the direction and train of thought for the reform of the “Budget Law” in our country. First, the budget preparation and approval?