政府预算是国家财政收支计划,是国家管理社会经济事务,实施宏观经济调控的主要手段之一。预算制度作为政府预算在预算形式、内容、管理上的制度表现形式,是顺应市场经济发展对政府职能、财政职能的变革而不断加以调整的。 The government budget is a national revenue and expenditure plan, which is one of the major means by which the state manages its social and economic affairs and implements macroeconomic regulation and control. As a system manifestation of the budget form, content and management of the government budget, the budget system is continually adjusted to the changes of the government functions and the fiscal functions in conformity with the development of the market economy.