预算在执行过程中难免会遇到当初编制和批准时不曾预见的情况,就需要有必要的应对措施。设置预算预备费并在满足法定的条件和程序时加以动用正是应对措施之一。《预算法》对预备费设置、使用的规定我国《预算法》规定了一级政府一级预算的原则。每一级预算均应按照《预算法》的规定设置预备费。原预算法规定各级政府预算应当按照本级政府预算支出额的1%—3%设置预备费。新预算法的一个重要修改是引入了全口径预算,预备费的设置比例虽然仍为1%— Budget in the implementation process will inevitably encounter the original preparation and approval of the situation had not been expected, we need the necessary response measures. It is one of the countermeasures to set the budgetary reserve and make it available when the statutory conditions and procedures are met. Provisions of the Budget Law on the Establishment and Use of Reserve Funds The “Budget Law” of our country stipulates the principle of a first-level government budget. Each level of budget should be in accordance with the provisions of the “Budget Law” set aside reserves. The original budget law stipulates that all levels of government budget should be in accordance with the level of government budget expenditures of 1% -3% set aside reserves. An important amendment to the new budget law is the introduction of a full-scale budget, although the provision for the provision of reserves is still 1%