我国的改革是一个中央政府主导下对经济和社会进行增量改革的过程。国有资本经营预算正是在这一改革过程中逐渐产生、发展最终由立法所确认的一项法律制度,其制度变迁共经历了四个阶段。国有资本经营预算制度变迁的特殊性导致了其立法模式的特殊性。 Our country’s reform is a process of incremental reform of the economy and society led by the Central Government. It is precisely in this process of reform that the state-owned capital management budget gradually emerges and develops a legal system ultimately confirmed by the legislation. The institutional changes have undergone four phases. The particularity of changes in the budget system of state-owned capital management has led to the particularity of its legislative model.