【明報專訊】THE FIRST BUDGET under the incumbent government will be delivered today. As this year has seen a record-breaking budget surplus, whether the budget has any pleasant surprise for the public will affect how various sectors feel towards the government over the next few years. The Financial Secretary should gauge public sentiments and put public funds into good use to improve people's livelihood and foster social progress. Advocating a new fiscal philosophy, the incumbent government has pledged to adopt a proactive approach and "spend where necessary". Different sectors in society will use the upcoming budget to assess whether the government can keep its word.