政府预算体系改革是建立现代财政制度、深化预算管理体制的一个重要举措,也是新一轮财税体制改革的重要内容。新《预算法》颁布后,国务院和财政部的一系列重要文件都对政府预算体系的完善作出了明确的规定。为确保政府预算体系的相关改革措施落到实处,人大、财政、审计等公共财政的内外监督管理部门,应在政府预算体系的完整性、独立性和各本预算之间的 The reform of the government budget system is an important measure for establishing a modern financial system and deepening the budget management system. It is also an important part of the new round of fiscal and taxation system reform. After the promulgation of the new “Budget Law,” a series of important documents of the State Council and the Ministry of Finance have clearly stipulated the improvement of the government budget system. In order to ensure that relevant reform measures of the government budget system are implemented, the internal and external supervision and administration departments of the public finance such as the people’s congress, the finance department and the auditing department should, between the integrity and independence of the government budget system and each budget