公共财政预算管理是政府的一项重要职能,对国民经济的健康运行至关重要。财政预算是经法定程序审批的,政府在一个财政年度内的基本财政收支计划。财政预算安排直接体现着政府的政策意向,直接关系到社会经济运作的好坏,因而对财政预算进行科学、规范的 Public finance budget management is an important function of the government and is vital to the healthy operation of the national economy. Budget is approved by the statutory procedures, the government in a fiscal year, the basic fiscal revenue and expenditure plan. Fiscal budget arrangement reflects the government’s policy intentions directly related to the social economy is good or bad, so the budget for scientific and standardized