美国的第一部预算法制定于1921年,后经过不断地发展和完善,使其预算体制逐步完备起来,目前实施的预算法律是1974年由国会通过、总统签署的《国会预算和扣押控制法案》,该法案对预算编制作了如下规定:1、将财政年度从7月1日开始改为从10月1日开始,至下一年9月30日止;2、要求白宫行政管理和预算局在每年4月1日向参众两院的预算委员会提出各种可供选择的财政政策和主要项目的优先次序;3、参众两院预算委员会应于每年4月15日向参众两院会议提出其共同决议的报告;4、总统应于每年1月20日左右向国会提 The first budget law of the United States was formulated in 1921 and has been continuously developed and improved to gradually complete its budget system. The current budget law was passed by the National Assembly in 1974, signed by the President, “The Congressional Budget and Seizure Control Act ”, The bill made the following provisions of the budget preparation: 1, the fiscal year from July 1 to start from October 1, until September 30 of the following year; 2, the White House administration and budget requirements On April 1 of each year, the bureau makes various budgetary policies and priorities of major projects available to the budget committees of both houses of the House of Representatives and the People’s Court; 3. The budget committees of the two houses of the House of Councilors and the House of Representatives shall, on April 15 of each year, Put forward their joint resolution of the report; 4, the president should be about January 20 every year to Congress