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国家预算是财政收入和支出的具体分配计划。它是国家财政指导和干预社会总产品、国民收入分配关系的具体手段。预算政策是国家对预算收支安排的总体指导思想,是国家运用财政政策调节分配关系总体意向的体现形式。国家预算具有总量调控和主导调控作用,直接反映一个国家的宏观调控能力。印度从独立后就采用复式预算方法,经常帐户与资本帐户分立,资本
The state budget is a specific distribution plan for fiscal revenue and expenditure. It is a concrete measure for the state financial guidance and intervention in the total social product and the distribution of national income. The budget policy is the overall guiding principle of the state in budgetary revenue and expenditure arrangements and is a manifestation of the overall intention of the state to use the fiscal policy to adjust the distributional relationship. The state budget has the function of total regulation and control and direct control of the macro-control ability of a country. India has adopted a complex budgetary approach since its independence, the current account is separated from the capital account, and the capital