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国务院发布的《国家预算管理条例》中明确规定,从1992年起国家和省(自治区、直辖市、计划单列市)一级的预算将改单一预算制为复式预算制。笔者仅就地方复式预算的编制问题谈谈浅见。一、复式预算的模式设计复式预算制首先要求经常性预算保持收支平衡,其次,经常性预算和建设性预算还要综合平衡。根据国家预算收支科目中各项收支项目的经济性质,把现行国家预算划分为经常性预算和建设性预算两部分。在编制经常性预算时,对收入项目应考虑是政府以管理者的身份取得的,将这些收入和用于维护政府活动、保障社会稳定、发展农业、文教事业以及改善人民生活方面的支出,列入经常性预算;将特定的税收收入和经常
The “State Budget Management Regulations” promulgated by the State Council clearly stipulates that from 1992 onwards, the budget of the state and provinces (autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan) will be changed from a single budget to a double budgeting system. I only talk about the compilation of local compound budget problems. First, the complex model of the budget design Duplicate budget system first requires the regular budget to maintain the balance of payments, and secondly, the regular budget and the constructive budget should be balanced. According to the economic nature of various items of revenue and expenditure in the budget of the state budget, the current state budget is divided into two parts: the regular budget and the constructive budget. In preparing the recurrent budget, income items should be considered as being acquired by the government as managers, and these revenues and expenditures for the maintenance of government activities, social stability, development of agriculture, education and public works, and improvement of people’s lives are listed Into the regular budget; will be specific tax revenue and often