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协调立法与行政机构之间、财政与业务部门利益之间以及中央与地方政府之间的利益,实现各方力量稳态均衡是非常棘手和现实的问题。政府预算外活动在世界各国都广泛存在。如何全面反映政府所有收支活动,将政府各类收支全部纳入权力机关的监督视野,接受严格的预算审查或法律监管,已成为目前各国政府公共预算改革的方向和趋势。
It is a very tricky and realistic issue to coordinate the interests of legislatures and administrative agencies, the interests of the financial and business sectors and between the central and local governments, and to achieve a steady balance of power among all parties. Extrabudgetary government activities are widespread in all countries in the world. How to fully reflect all government revenue and expenditure activities, including all government revenues and expenditures in the supervision of the power organs, and accepting strict budget examination or legal supervision has become the current direction and trend of public budget reform by governments.