一般而言,中期预算是指一年以上五年或十年以下的财政收支规划。随着财政管理精细化水平的提高和政府宏观调控职能的转变,对未来财政收支走势的把握要求越来越高,以便于财政政策更好地服务于社会经济发展的目标。但是,在当前情况下,如果要对未来十年财政收支进行规划,难免不客观和不现实,因为未来财政收支的变化具有很大的不确定性,何况对财政收支的预测也实现不了较为准确的长远预测。因此,把中期预算定位未来三年的预算,而且滚动编制三年的预算,是最为科学和可行的做法。两者衔接我国的年度预算是政府在公历年度财政的收支计划。这个计划是对政府在一年中的收入和支 Generally speaking, the medium-term budget refers to the fiscal revenue and expenditure plan of more than one year or less than five years. With the improvement of the level of financial management and the transformation of the government’s macro-control functions, demands on the future fiscal revenue and expenditure are increasingly demanding, so that fiscal policies can better serve the goal of social and economic development. However, under the current circumstances, if we plan the fiscal revenue and expenditure for the next 10 years, it will inevitably be neither objective nor realistic because the future changes in fiscal revenue and expenditure will have great uncertainties. Moreover, the forecast of fiscal revenue and expenditure will also come true Can not be more accurate long-term prediction. Therefore, it is the most scientific and feasible practice to position the medium-term budget for the next three years and to roll over the three-year budget. The annual budget linking the two of our country is the government’s revenue and expenditure plan for the fiscal year of the Gregorian calendar. This plan is about the government’s income and expenditures during the year