西方发达国家的市场经济发展时间较长,经济体制相对完善,对预算管理制度的研究也较为深入,本文对西方发达国家预算管理模式的改革、发展趋势进行了分析。并从预算编制、预算审查、预算监督等方面对不同国家预算管理模式进行比较,对于我国的预算管理改革具有很强的借鉴意义。 The market economy development in western developed countries took a longer time and the economic system was relatively perfect. The research on the budget management system was also more in-depth. This paper analyzed the reform and development trend of the budget management mode in western developed countries. Comparing the budget management modes of different countries from the aspects of budget preparation, budget review and budget supervision, it has a strong reference for our country’s budget management reform.