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国家预算是对国家取得的全部收入和全部支出的预测与算定,通常是将国家在一个会计年度内开展的各项活动与事务所需的经费以及获取该经费的财源进行对照配合,并将相关事务、活动及财源的类别与金额按照一定的编制技术规则进行系统性汇集与编纂。由此形成的财政计划将成为国家各级机关与部门完成各项支出以及取得各项收入的依据,从而形成对政府收支行为的预算约束。显然,预算反映着国家在预算编制年度的施政计划,在现代国家运行中具
National budgets are projections and calculations of the total income and total expenditures made by the country, usually by matching the activities of the country in a fiscal year with those required for doing business and the sources of funding for that purpose, and relating the related services , The types and amounts of activities and financial resources shall be systematically compiled and compiled according to certain technical rules. The resulting financial plan will become the basis for various agencies and departments at all levels of government to complete various expenditures and obtain various incomes, thus forming a budget constraint on the government’s revenue and expenditure. Clearly, the budget reflects the country’s governance plan for the year of preparation for the budget,