报告紧密围绕中国式现代化建设的总体要求，将"公共预算发展"置于健全现代预算制度的背景下加以考察，透过经济发展、社会经济制度变化等维度，探索我国公共预算发展的"三个基本"：基本轨迹、基本经验和基本规律。具体地，课题研究循着追踪公共预算发展脉络——拆解公共预算制度体系——总结中国特色公共预算发展经验与基本规律这样一条逐层递进的分析线索，来加以考察。通过对公共预算发展轨迹的横纵向分析，结合理论与实践探索，展望未来我国公共预算的改革之路，对于现代公共预算制度的顺利构建具有较好的参考价值。
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