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目次一、西学东渐:中国现代预算思想的产生与学术化二、跌宕起伏:中国早期预算思想流变及三次高潮三、博观约取:中国早期预算思想的主要内容(一)预算的法律性及与民主法治之关系(二)预算准备:国会开会期限与会计年度(三)预算编制权分配(四)预算编制方式、时期、种类、形式与分科(五)预算议定权范围、方法与程序(六)预算未议定之救济与不成立之救济(七)预算施行(八)预算监督(九)决算编制与提出(十)决算审查权力与程序(十一)决算公布四、民权法治:中国早期预算思想的核心与特质
Second, the ups and downs: the evolution of China’s early budget thinking and the three climax Third, omission: the main elements of China’s early budget thinking (A) the budget law Sex and Democracy and Rule of Law (II) Budget Preparation: Duration and Fiscal Year of the Session of the National Assembly (III) Allocation of Budget Preparation Right (IV) Modes, Periods, Types, Forms and Sub-budgets of Budgeting Procedures (VI) Relief without budget and relief not established (VII) Budget implementation (VIII) Budget supervision (IX) Preparation and submission of final accounts (X) Final powers and procedures for examination and approval (XI) Final announcement IV. Civil and rule of law: China The core and characteristics of early budgetary thinking