财政是国家治理的基础和重要支柱,而预算作为整个财政运行的核心环节对于财政发挥国家治理的基础和重要支柱的职能起着关键性作用。如何发挥好财政预算在国家治理中的关键作用,在很大程度上取决于筹划预算运作的视角。视角高低和宽窄,决定着工作筹划的思路,而思路正确与否又决定着工作筹划与实施的效果。正因为如此, Finance is the foundation and important pillar of state governance, and budget, as the core of the entire financial operation, plays a key role in finance’s function as a foundation and an important pillar of state governance. How to give full play to the key role of fiscal budget in state governance depends to a large extent on the perspective of planning the operation of the budget. The level of perspective and width, determines the idea of ​​work planning, and ideas is correct or not determines the effectiveness of work planning and implementation. Therefore,