"Government budget refers to the government's planned expenditure and income amount within a certain period of time. It is one of the important tools for government financial management. The government budget includes two aspects: financial budget and capital budget, which is used to plan and guide the government's economic and social development. Essence

The fiscal budget refers to the government's planned expenditure and income within a certain time. The fiscal budget is divided into two parts: income budget and expenditure budget. Among them, the income budget refers to the expected income of the government during the budget period, including tax, non -tax income, government funds, etc.; Expenditure budget refers to Education, hygiene, public safety, etc.

Capital budget refers to the amount used by the government for capital expenditure within a certain time. Capital expenditure refers to the government's purchase or construction of large -scale assets or facilities, such as the construction of roads, bridges, parks, hospitals, schools, etc., as well as assets used for income or value -added, such as stocks, bonds, etc. Capital budgets are usually obtained by long -term government borrowing, issuing bonds or other sources of funds.

Government budget plays an important role in national economic and social development. The reasonable formulation and implementation of government budgets can promote economic growth, improve the quality and efficiency of public services, and achieve social fairness and sustainable economic development. At the same time, government budgets can also control inflation, prevent deficit, and maintain national economic security.

The formulation of government budgets requires full consideration of factors such as fiscal conditions, social needs, and policy goals, and establishes a system of transparent, open, and audited to ensure the fairness and transparency of the budget. At the same time, the implementation of government budgets also needs to strengthen supervision and assessment, timely discover and solve problems, and ensure the effective implementation of the budget. "