在20世纪90年代中期以前,中国经济体制改革中虽然也时常涉及到预算管理的内容,但系统化的预算改革与制度重构则是始于90年代末期。在1999年7月《经济日报》“财金报道”栏目头条位置上,刊登了一篇标题醒目的文章——《预算资金在流血》。这篇文章披露了审计署在审计1998年度中央预算执行情况过程中,发现的一系列发人深省的问题,引起了社会各界对政府 Before the mid-1990s, though the budget management was often involved in China’s economic reform, the systematic budget reform and institutional reconstruction began in the late 1990s. In the headline of Economic Daily, Financial Daily, July 1999, a prominent article with the title “Bloodshed on Budget” was published. This article disclosed a series of thought-provoking problems discovered by the Audit Commission during the audit on the performance of the Central Government’s budget in 1998, which aroused the concern of all sectors of society over the government