| The government budget , as the government's basic financial revenues and expenditures plan, is not only can have a tight control on government revenue and expenditures, but also can be the most effective tool to guid and control government's any activities. Along with the development of national economy, the government budget scale is increasingly expanded, some problems appeared in budget process need to be improved and perfected. Among them, budgeting, which is as starting point ,is particularly important.It is worthwhile for us to learn from developed countries in budgeting in many aspects. Based on work practice, the author investigated and analyzed the current financial budgeting, studyed the existing theories of Tangshan and comprehensively analyzed the problems of the methord of budgeting in incompleted content, irragulate, inferior quality, poor transparency, deficit supporting and so on.Then the author put forward some corresponding measures for improvement. |