公共预算是实现政府职能的基本形式,公共预算报告的审议是各级人大会议的重要内容,预算报告审议制度有待完善。公共预算是一个完整的制度实施过程,我国公共预算过程面临着进一步的优化。预算法的修改正在紧张进行,新预算法应该吸收和体现社会主义市场经济发展的阶段性成果。 Public budgeting is the basic form of government functions. Consideration of public budget reports is an important part of people’s congresses at all levels and the reviewing system of budget reports needs to be improved. Public budget is a complete system implementation process, and our public budget process is facing further optimization. The revision of the budget law is undergoing tension. The new budget law should absorb and embody the phased achievements of the socialist market economy.