公共财政制度建设是一项庞大而系统的工程,其中公共预算应处于核心地位。公共预算是体现政府政策导向、规范政府收支管理、加强对政府监督制约的一个重要工具,在各国政治经济生活中都占据重要地位。改革开放以来,我国公共预算的改革主要是沿着两个途径 The construction of public finance system is a huge and systematic project, in which the public budget should be at the core. Public budget is an important tool that embodies the government policy guidance, standardizes government revenue and expenditure management and strengthens the government supervision and restriction. It occupies an important position in the political and economic life of all countries. Since the reform and opening up, the reform of public budget in our country has been mainly carried out in two ways