由于经济现实的不确定性,决定了作为年度财政收支计划的政府预算往往不能够完全准确无误,而是在执行的过程中会随着客观情况的变化而变化,从而产生了预算调整。狭义的预算调整是指在执行过程中,因总支出超过总收入,即使动用全部预备费弥补,仍不能平衡收支而需要对原预算进行修改。广义的预算调整是指在预算执行过程中,所有对预算收支数额、范 Due to the uncertainty of the economic reality, the budget of the government, which is the annual fiscal revenue and expenditure plan, can not always be completely accurate. Instead, the government budget changes as the objective situation changes during the implementation process, resulting in budget adjustments. The narrow sense of the budgetary adjustment refers to the implementation of the process, because the total expenditures exceed the total revenue, even with the full prepaid expenses to make up, still can not balance the revenue and expenditure need to modify the original budget. Generalized budget adjustment refers to the budget implementation process, all the budget receipts and expenditures, the standard