西方经济发达国家虽然在基本制度、资源状况及历史文化传统等方面存有差异,其政府公共支出预算体系也各具特色,但是,支出预算的—般规律性决定了他们的政府公共支出预算体系仍具有一些共性的特征。研究这些共性,对我国政府公共支出预算改革具有一定的借鉴意义。一、政府公共支出预算的法制化水平高西方发达国家政府公共支出预算的法制化水平相当高,不仅要严格依法编制预算,而且编制预算这一过程本身也有明确的法律要求和法律保障。主要表现在两个方面。(1)政府公共支出预算的编制程序和内容一般都是以法律的形式确定下来,从而使政府 Though there are differences in the basic system, resource status and historical and cultural traditions among the developed western countries, the government public expenditure budget system also has its own characteristics. However, the regularity of expenditure budget determines their government public expenditure budget system Still have some common features. To study these commonalities has some reference to the budget reform of public expenditure in our government. First, the government public expenditure budget of the high level of legalization The western developed countries, the public expenditure budget of the legal level is quite high, not only strictly in accordance with the law to prepare the budget, but also the preparation of the budget process itself has clear legal requirements and legal protection. Mainly in two aspects. (1) The government public expenditure budget compilation process and content are generally determined in the form of law, so that the government