预算全面性改革的风险之一就是所谓的“‘取消’预算外资金”。实际上,即使在民主与法治相当成熟的西方国家,仍然存在大量的预算外资金。我国预算改革最优先的领域是促进预算的全面性,因为公共预算领域多数基础性和关键性的改革都直接或间接地指向全面性。在缺乏全面性的情况下,所有由财 One of the risks of a comprehensive budget reform is the so-called ’abolition of’ extra-budgetary funds. ’ In fact, even in Western countries where democratization and the rule of law are fairly mature, substantial amounts of extrabudgetary funds still remain. The top priority of our country’s budget reform is to promote the comprehensiveness of the budget, as most of the fundamental and crucial reforms in the field of public budgeting point directly or indirectly to comprehensiveness. In the absence of comprehensiveness, all made of money