我国政府财政年度一直采用历年制。这种制度导致各级政府在财政年度开始时均无正式预算,等当年预算实际到位时,财政年度已经过去了4—5个月,不利于体现预算的完整性和严肃性。在国外,很多国家都根据自己的国情,确定了不同于公历年的财政年度。美国其联邦政府财政年度为每年的10月1日至下午的9月30日,其大部分州政府财政年度为每年的7月1日至下年的6月30日。日本和我国香港 My government fiscal year has been using the calendar year system. This system has led to the fact that all levels of government have no formal budget at the beginning of the fiscal year. When the actual budget was put in place for that year, the fiscal year has passed for 4-5 months, which is not conducive to reflecting the integrity and seriousness of the budget. Abroad, many countries have determined the fiscal year different from the calendar year according to their own national conditions. The United States has a federal fiscal year of from October 1 to the afternoon of September 30 every year, with most of the state governments for fiscal year from July 1 to June 30 of the following year. Japan and Hong Kong