【導(dǎo)讀】《中庸》中曾說(shuō)過(guò)：“凡事豫則立，不豫則廢”。做事情缺少預(yù)算，則預(yù)示著失敗。理事情的關(guān)鍵之處在于預(yù)算。如果做事之前沒(méi)有預(yù)算，事后也沒(méi)法進(jìn)行評(píng)估比較。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)。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。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。

　　

【正文】 ment or unit in the budget preparation, will need to take this project involves the relevant state financial allocations and other ine payments truthfully reflect and record, do all payments are based on, can plete, fully reflected. Can not set up another project or account. practical principles The relevant departments in the budget, can not unrealistic, open one39。s mouth wide. And to do according to the actual need, make the best, the most appropriate budget. Of course, also want to consider changes due to time change and social economic factors that might be caused by the over budget, try to make the most suitable for most practical plan. principle of unity 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 18 頁(yè) In the budget plan, to do follow the state uniform provisions of the current laws and regulations, provisions of the uniform format and unified budget form, procedure and method of the related digital and indicators for filling. In case of inpatible with the provisions of the national situation. the reliability principle Budget is approved, will be strictly pared according to the implementation of this plan. So under normal circumstances can not arbitrarily change. Therefore, we should pay attention to some data sources used is reliable, if not reliable, possible plans will also bias and error. We want to avoid mistakes, so we should pay attention to the reliability of information. In addition to follow the principle of outside, we should also try to avoid some mon misunderstandings in the budget. 3, budget mon: empty talk, the lack of implementation of Often there will be such a situation, both the budget have been made, but a lot of people think it doesn39。t matter with their own, this is the leading unit or person in charge of their own things. Business executive department said that this is the finance should do, it doesn39。t matter with the Department, so don39。t care. Lack of mobilization and execution. the lack of strategic guidance, only the throttle, fot to open source Only control costs, but did not consider the effective allocation of resources. Focus only on shortterm benefits, the lack of longterm considerations. Will affect the national longterm cash flow operation efficiency. May be due to not consider longterm national development bottlenecks caused by. no binding People always want to, because it is the budget, only play the role of a reference. Since it is a reference, there is always a certain balance fluctuations. But without a specific rules and regulations to control, so that the total amount if beyond the directly related to the leadership of the Department to sign it. The budget also useless state, the lack of effective binding. departmentalism Sometimes people put the budget as an effective way to get economic benefits, using the event some profit. Especially at the highest level between the relevant person in charge, the use of its some benefit in 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 19 頁(yè) collusion. The budget has bee a tool. It is not OK. uplink not effect Often relevant departments after the budget, the budget and the result can not be agreed the pany. Thus will cause no concerted or contradictions and difficulties in the implementation, not the consequences of upward effect. The above points is the budget of frequent errors in the budget. We should correctly understand the budget concept, actively follow the relevant principles of the budget, the budget to avoid misunderstanding what happens, make our country39。s budget system can be more and more perfect, is the development of our country will be better and better. 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 20 頁(yè) 畢業(yè)設(shè)計(jì)（論文）原創(chuàng)性聲明和使用授權(quán)說(shuō)明 原創(chuàng)性聲明 本人鄭重承諾：所呈交的畢業(yè)設(shè)計(jì)（論文），是我個(gè)人在指導(dǎo)教師的指導(dǎo)下進(jìn)行的研究工作及取得的成果。盡我所知，除文中特別加以標(biāo)注和致謝的地方外，不包含其他人或組織已經(jīng) 發(fā)表或公布過(guò)的研究成果，也不包含我為獲得 及其它教育機(jī)構(gòu)的學(xué)位或?qū)W歷而使用過(guò)的材料。對(duì)本研究提供過(guò)幫助和做出過(guò)貢獻(xiàn)的個(gè)人或集體，均已在文中作了明確的說(shuō)明并表示了謝意。 作 者 簽 名： 日 期： 指導(dǎo)教師簽名： 日 期： 使用授權(quán)說(shuō)明 本人完全了解 大學(xué)關(guān)于收集、保存、使用畢業(yè)設(shè)計(jì)（論文）的規(guī)定，即：按照學(xué)校要求提交畢業(yè)設(shè)計(jì)（論文）的印刷本和電子版本；學(xué)校有權(quán)保存畢業(yè)設(shè)計(jì)（論 文）的印刷本和電子版，并提供目錄檢索與閱覽服務(wù)；學(xué)?？梢圆捎糜坝?、縮印、數(shù)字化或其它復(fù)制手段保存論文；在不以贏利為目的前提下，學(xué)校可以公布論文的部分或全部?jī)?nèi)容。 作者簽名： 日 期： 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 21 頁(yè) 學(xué)位論文原創(chuàng)性聲明 本人鄭重聲明：所呈交的論文是本人在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的研究成果。除了文中特別加以標(biāo)注引用的內(nèi)容外，本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫的成果作品。對(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本人完 全意識(shí)到本聲明的法律后果由本人承擔(dān)。 作者簽名： 日期： 年 月 日 學(xué)位論文版權(quán)使用授權(quán)書 本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定，同意學(xué)校保留并向國(guó)家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán) 大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。 涉密論文按學(xué)校規(guī)定處理。 作者簽名： 日期： 年 月 日 導(dǎo)師簽名： 日期： 年 月 日 畢 業(yè) 論 文 （ 設(shè)計(jì) ） 用 紙 第 22 頁(yè) 注 意 事 項(xiàng) （論文）的內(nèi)容包括： 1）封面（按教務(wù)處制定的標(biāo)準(zhǔn)封面格式制作） 2）原創(chuàng)性聲明 3）中文摘要（ 300 字左右）、關(guān)鍵詞 4）外文摘要、關(guān)鍵詞 5）目次頁(yè)（附件不統(tǒng)一編入） 6）論文主體部分：引言（或緒論）、正文、結(jié)論 7）參考文獻(xiàn) 8）致謝 9）附錄（對(duì)論文支持必要時(shí)） ：理工類設(shè)計(jì)（論文）正文字?jǐn)?shù)不少于 1 萬(wàn)字（不包括圖紙、程序清單等），文科類論文正文字?jǐn)?shù)不少于 萬(wàn)字。 ：任務(wù)書、開(kāi)題報(bào)告、外文譯文、譯 文原文（復(fù)印件）。 、圖表要求： 1）文字通順，語(yǔ)言流暢，書寫字跡工整，打印字體及大小符合要求，無(wú)錯(cuò)別字，不準(zhǔn)請(qǐng)他人代寫 2）工程設(shè)計(jì)類題目的圖紙，要求部分用尺規(guī)繪制，部分用計(jì)算機(jī)繪制，所有圖紙應(yīng)符合國(guó)家技術(shù)標(biāo)準(zhǔn)規(guī)范。圖表整潔，布局合理，文字注釋必須使用工程字書寫，不準(zhǔn)用徒手畫 3）畢業(yè)論文須用 A4 單面打印，論文 50 頁(yè)以上的雙面打印 4）圖表應(yīng)繪制于無(wú)格子的頁(yè)面上 5）軟件工程類課題應(yīng)有程序清單，并提供電子文檔 1）設(shè)計(jì)（論文） 2）附件：按照任務(wù)書、開(kāi)題報(bào)告、外文譯文、譯文原文（復(fù)印 件）次序裝訂 3）其它