President Reagan’s budget- cutting concept for fiscal 1982 has been approved by both the Senate and the House by impressive margins. But the real test of will and determination is still to come – enforcing the non-binding budget blueprint with the actual spending and tax cuts envisioned by the President in his economic recovery program. The Senate approved a budget limit of $700.8 billion by a vote of 7B-20 only days after the House adopted a $689 billion budget guideline by a 77vote margin – 253 to 176. paving the way for compromise and final approval. A heartening factor, in view of Reagan’s vow for a balanced budget by 1984 was the bipartisan support. In the crucial House test 63 Democrats joined Republicans to provide Reagan’s “finest legislative victory.” The budget proposal calls for deep cuts in social programs and the accelerated defense spending Reagan wants while leaving room for a three-year across-the-board tax reduction of 30 percent. Although the Reagan plan reduces spending from the $739.3 billion proposed by former President Jimmy Carter. the fiscal ’82 outlay will still be about 6 percent higher than projected spending for this year. It predicts a $31 billion to $50 billion deficit. depending on details to be worked out. The precise nature of the spending cuts and actual size and scope of the tax plan will emerge later when Congress hammers out the budget specifics. The wide variance in spending philosophies portrayed in the pre-vote debate illustrates the dilficult task of bringing the budget into balance by 1984. Another clue comes from the fact the government has balanced the budget only eight times in the past 51 years – the last time in 1969. In that era. red-ink spending will have pushed the national debt from $16 billion in 1930 to $1 trillion by the end of this year. The Reagan Administration philosophy is that responsible spending and slowing tax rate growth will reverse the inflation trend which is in double digits for the third straight year, besides spurring employment by encouraging business and industrial expansion. The plan deserves a chance. which it can get only if Congress sticks to the non-binding blueprint and holds firm to that commitment in working out details.