A Preliminary Study of The Problems in Drafting and Auditing A Final Budget

What is a final budget? Why is it necessary to draft and audit the national budget, and what is the best way to do it? These meaningful questions are closely connected with our public finance work in the future, our grasp of the objective laws of development of socialist reconstruction, and our generalization of experience in fiscal work. The purpose of this paper is therefore to make a preliminary study of these problems.