文档介绍：毕业论文( 设计)用纸第I页摘要《中庸》中曾说过:“凡事豫则立,不豫则废”。做事情缺少预算,则预示着失败。管理事情的关键之处在于预算。如果做事之前没有预算,事后也没法进行评估比较。对个人来说尚且如此,对国家来说更是如此。政府预算一直是国家财政的核心。建立一个科学合理的预算制度对于国家的稳定与发展至关重要。中国的预算制度正处于一个不断成长进步的阶段。而美国目前已成为世界上预算管理水平最高的国家之一,所以对于中国有着借鉴意义。在此论文中对中美两国政府预算制度的现状和特点进行了分析,通过对比中美的预算管理制度,总结出中美两国在编审周期、中长期预算管理、预算机构设置与制衡、预算法制化、预算编制内容细化程度几个方面的差别,并对中国预算的改进方法发表了自己的见解,建议从全面预算管理、合理调整编审时间、强化预算监督、推进预算法制化四个方向进行改革。关键词: 政府预算;预算周期;预算编制;预算监督毕业论文( 设计)用纸第 II页 ABSTRACT There was a saying in Zhongyong:stand with preparation,or collapse,which means no estimation or preparation could lead to key point of management is to make there is no budget when planning,then analysis parison can not be applied is not only true for individuals,but nations as well. In today's society , the government budget has always been the core of state finance. In terms of the government budget, our country has been making contribution to its reform because of its importance. As it is known to all, setting upa reasonable budget system would pave the way for our national development. In the year of 1921, America established the modern budget system. Till now, American budget system has been consummated toa rational and advanced one, which isa good sample for us to learn. This thesis discusses current situation of the budget systems in China and America and find out their differences in terms of budgetary cycle, budget supervision, and legal system. The paper points out the ings of the budget system in China and ultimately provides a valid reference for the reform by contrast. Key words : government budget; budgetary cycle; budgetary planning; budget supervision 毕业论文( 设计)用纸目录摘要....................................................................................................................................................................... II ABSTRACT ................................................................................................................................................................