预算调整是预算执行中不可或缺的环节,然而频繁无度的预算调整将使预算失去意义,造成公共资源的浪费,甚至成为滋生贪污、腐败的温床。由于预算调整的过程比较隐蔽,很难引起研究者和实践者的关注,以至于预算调整成为一个影响执政命脉却鲜有学者青睐的领域。本文从原因、触发机制、过程和行动者、手段、模式、控制与监督、理论构建等方面对国外预算调整的研究内容进行综述,以期为后续研究奠定基础。 Budget adjustment is an indispensable link in the implementation of the budget. However, frequent and frequent budget adjustments will make the budget meaningless, causing the waste of public resources and even becoming a breeding ground for corruption and corruption. Due to the relatively subtle process of budget adjustment, it is very difficult to attract the attention of researchers and practitioners, so that budget adjustment has become a field that rarely affects the lifeblood of the ruling party and is rarely favored by scholars. This article summarizes the research content of foreign budget adjustment from the aspects of reason, triggering mechanism, process and actors, methods, mode, control and supervision, and theoretical construction so as to lay the foundation for the follow-up research.