【摘要】 市场经济条件下 ,市场对社会资源的配置发挥着越来越大的作用 ,政府已由资源配置的“主角”转变为“配角”。因此 ,政府预算编制要适应政府职能的转变 ,实行部门预算、重构复式预算和预算科目体系化 ,改进预算编制方法 ,增加预算透明度 ,提高政府预算编制的法律性和权威性。更多还原

【Abstract】 Under the market economy,the market makes the disposing of social resource better and better.The government has played a less important role in this situation.Government budget preparation should be suitable for the changing of the government function.We should renovate the problems of the government budget preparation and carry out departmental budget and rebuild double budget and budget subject system.And we also should develop the method of budget preparation and add the openness of the budget to improve the authority and legal effect of the government budget preparation.更多还原