CAJ | 학술논문

财政预算的编制是财政预算制度的起点和基础。我国的财政预算编制存在预测性和计划性不足、内容不完整、缺乏合理的依据和标准、预算编制过程不公开、相关规定过于简单和原则、缺乏法律责任的规定等问题。财政预算编制应当坚持计划性、统一性、科学性、公开性、法治性和责任性等原则。我国的预算编制应当在以下方面进行改革：完善和细化预算编制的内容；完善财政预算编制的程序；明确支出标准，提高预算编制的科学化水平；加强对预算编制的监督；明确责任。
재정예산적편제시재정예산제도적기점화기출。아국적재정예산편제존재예측성화계화성불족、내용불완정、결핍합리적의거화표준、예산편제과정불공개、상관규정과우간단화원칙、결핍법률책임적규정등문제。재정예산편제응당견지계화성、통일성、과학성、공개성、법치성화책임성등원칙。아국적예산편제응당재이하방면진행개혁：완선화세화예산편제적내용；완선재정예산편제적정서；명학지출표준，제고예산편제적과학화수평；가강대예산편제적감독；명학책임。
The budget-making is the starting point and basis of the budget system. In China＇ s financial budget making, there are still some problems of insufficient predictability and scheduling, incomplete content, lack of reasonable foundations and standards, unrevealed budgeting process, simple provisions, lack of responsibility provisions, etc. In accordance with the principle of planning, unity, science, openness, rule of law and responsibility, our budget making shall be reformed in refining the content and procedures of budget making, specifying the standards for expenditures, improving the scientific level of bud- geting, strengthening supervisions and stipulating responsibilities.