在现代社会,预算早已不单是简单的政府年度收支计划,而且是政府施政最重要的工具,体现了政府全部的战略意图和政策重心,是保障政府施政目标达成的利器。在市场经济中,由于依赖市场机制在资源配置中发挥基础性 In modern society, the budget has long been not only a simple government annual revenue and expenditure plan, but also the most important tool for government administration. It reflects all the strategic intentions and policy priorities of the government and is the weapon to ensure the government’s goal of governance. In the market economy, due to relying on the market mechanism in the allocation of resources to play a fundamental