政府预算的收支原则主要包括预算平衡与否原则和收支孰决原则，不同的预算收支原则直接体现了不同的政府理财思路。从实践上来看，西方发达国家在长期的市场经济中所奉行的预算收支原则，与我国相比有着很大的差异，因此很值得我们去进行比较和借鉴。 　　一、关于预算平衡与否 The principle of revenue and expenditure in the government budget mainly includes the principle of budget balance or not, and the principle of revenue and expenditure. The different budget revenue and expenditure principles directly reflect different government financial management thinking. From a practical point of view, the principle of budgetary revenues and expenditures pursued by the developed western countries in the long-term market economy is quite different from ours. Therefore, it is worth our comparison and reference. First, on the budget or not