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在一个财政年度内,财政收入和支出基本相等。实际上年度财政计划执行的结果,收入数额和支出数额不可能绝对相等,正常指财政收入大于支出,略有结余,或支出大于收入,略有赤字,都应视为财政收支平衡。从收支范围看,财政收支和国家预算收支不同,财政收支包括纳入各级预算的收支和列入预算外管理的财政收支,财政收支大于国家预算的收支。但习惯上往往把国家预算收支称为财政收支;把国家预算收支平衡或不平衡称为财政收支平衡或不平衡。
In a fiscal year, the financial revenue and expenditure are basically equal. In fact, as a result of the implementation of the annual financial plan, the amount of income and the amount of expenditure can not be absolutely equal. Normal means that the fiscal revenue is greater than the expenditure, the slight surplus, or the expenditure is greater than the income or the deficit is considered to be the balance of payments. From the perspective of revenue and expenditure, the fiscal revenue and expenditure and the state budget revenue and expenditure are different. The fiscal revenue and expenditure includes the revenue and expenditure included in the budgets at all levels and the revenue and expenditure included in the budget management. The fiscal revenue and expenditure is larger than the revenue and expenditure in the state budget. However, it is customary to call the state budget revenue and expenditure a fiscal revenue and expenditure; the balance or imbalance in the budget revenues and expenditures of the state budget is referred to as a balance or imbalance in fiscal revenues and expenditures.