预算编制是预算管理的初始工作，也是各级财政部门每年必须履行的重要职责。预算方案的确定，主要取决于当期政治经济形势、财政政策等客观因素。而改革预算编制方法，又正是为了编好本级政府年度预算，以及汇编一级总预算草案。目前，我国各级政府预算与客观实际严重脱节，又 Budgeting is the initial work of budget management and an important responsibility that the financial departments at all levels must fulfill each year. The determination of the budget proposal mainly depends on the objective factors such as current political and economic situation and fiscal policy. The reform of the budget preparation method, it is precisely for the preparation of the annual budget of this level of government, as well as the compilation of a draft general budget. At present, the budget of all levels of government in China is seriously out of touch with the objective reality