最近一段时期，采用零基预算方法，早编、细编以部门预算为基础的综合财政预算在全国各地开展起来，并已成为当前预算改革乃至财政改革的重要内容。改革一开始，预算编制的科学性就作为一项重要目标提出来。下面，笔者就预算编制的科学性以及如何科学编制预算谈一点粗浅的看法 In the most recent period, the comprehensive budgeting based on the budgeting method based on zero-based budgets and early budgeting and detailed budgeting has been carried out all over the country and has become an important part of the current budget reform and even the fiscal reform. At the very beginning of the reform, the scientific nature of budget formulation was put forward as an important goal. Below, I talk about the scientific nature of budget preparation and how to prepare a scientific budget