【正文】 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 I 頁 摘 要 《中庸》中曾說過 ：“ 凡事豫則立，不豫則廢 ” 。 做事情缺少預(yù)算，則預(yù)示著失敗。管理事情的關(guān)鍵之處在于預(yù)算。如果做事之前沒有預(yù)算，事后也沒法進(jìn)行評(píng)估比較。對(duì)個(gè)人來說尚且如此，對(duì)國(guó)家來說更是如此。 政府預(yù)算一直是國(guó)家財(cái)政的核心。建立一個(gè)科學(xué)合理的預(yù)算制度對(duì)于國(guó)家的穩(wěn)定與發(fā)展至關(guān)重要。 中國(guó)的預(yù)算制度正處于一個(gè)不斷成長(zhǎng)進(jìn)步的階段。而 美國(guó)目前已成為世界上預(yù)算管理水平最高的國(guó)家之一，所以對(duì)于中國(guó)有著借鑒意義。 在此論文中 對(duì)中美兩國(guó)政府預(yù)算制度的現(xiàn)狀和特點(diǎn)進(jìn)行了分析 ， 通過對(duì)比中美的預(yù)算管理制度，總結(jié)出中美兩國(guó)在編審 周期、中長(zhǎng)期預(yù)算管理、預(yù)算機(jī)構(gòu)設(shè)置與制衡、預(yù)算法制化、預(yù)算編制內(nèi)容細(xì)化程度幾個(gè)方面的差別，并對(duì)中國(guó)預(yù)算的改進(jìn)方法發(fā)表了自己的見解，建議從全面預(yù)算管理、合理調(diào)整編審時(shí)間、強(qiáng)化預(yù)算監(jiān)督、推進(jìn)預(yù)算法制化四個(gè)方向進(jìn)行改革。 關(guān)鍵詞 ： 政府預(yù)算；預(yù)算周期； 預(yù)算編制； 預(yù)算監(jiān)督 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 II 頁 ABSTRACT There was a saying in Zhongyong:stand with preparation,or collapse,which means no estimation or preparation could lead to key point of management is to make there is no budget when planning,then analysis and parison can not be applied is not only true for individuals,but nations as well. In today39。s society ， the government budget has always been the core of state finance. In terms of the government budget, our country has been making contribution to its reform because of its importance. As it is known to all, setting up a reasonable budget system would pave the way for our national development. In the year of 1921, America established the modern budget system. Till now, American budget system has been consummated to a rational and advanced one, which is a good sample for us to learn. This thesis discusses current situation of the budget systems in China and America and find out their differences in terms of budgetary cycle, budget supervision, and legal system. The paper points out the shortings of the budget system in China and ultimately provides a valid reference for the reform by contrast. Key words： government budget。 budgetary cycle。 budgetary planning。 budget supervision 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 目 錄 摘 要 ............................................................................................................................................................................................ I ABSTRACT.....................................................................................................................................................................................II 一、前 言 ................................................................................................................................................................................. 1 （一）研究背景 ............................................................................................................................................................... 1 （二）論文架構(gòu)和內(nèi)容安排 .................................................................................................................................... 2 二、中國(guó)政府預(yù)算制度的現(xiàn)狀 ....................................................................................................................................... 2 （一）機(jī)構(gòu)設(shè)置及職責(zé) ............................................................................................................................................... 2 （二）我國(guó)的預(yù)算編制流程及編制階段劃分 ............................................................................................... 3 三、美國(guó)的政府預(yù)算制度現(xiàn)狀及其特點(diǎn) ................................................................................................................. 3 （一）監(jiān)督有力，行政立法機(jī)關(guān)相互制約 .................................................................................................... 4 （二）預(yù)算周期長(zhǎng)，程序嚴(yán)謹(jǐn)明確 .................................................................................................................... 5 四 、中美兩國(guó)預(yù)算制度對(duì)比及啟示 ............................................................................................................................ 5 （一）從預(yù)算編審周期和中長(zhǎng)期預(yù)算管理角度 對(duì)比 ............................................................................... 5 .................................................................................................................................... 5 管理的差異 ............................................................................................................... 6 （二）從預(yù)算監(jiān)督與制衡角度對(duì)比 .................................................................................................................... 7 ............................................................................... 7 ......................................................................................................................... 7 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 ......................................................................................... 8 五、對(duì)我國(guó)預(yù)算制度改革的建議 ................................................................................................................................. 9 （一）全面預(yù)算管理，擴(kuò)大公開范圍 ............................................................................................................... 9 （二）適當(dāng)增加預(yù)算編審時(shí)間，推動(dòng)建立跨年 度預(yù)算平衡機(jī)制 ..................................................10 （三）強(qiáng)化預(yù)算監(jiān)督 ..................................................................................................................................................10 （四）深化落實(shí)預(yù)算的法制化 .............................................................................................................................11 六、結(jié)論 .....................................................................................................................................................................................11 致謝 ...................................................................................................