论文部分内容阅读
我国的预算支出科目对加强国家预算和宏观经济的管理起了很大作用，但同时还存在一些问题。现行预算支出科目已大大滞后于改革和发展的新形势。世界各国特别是美国等发达市场经济国家在支出分类管理方面有着丰富的经验。美国预算支出科目具有完整性、系统性、科学性等特点。国内外的实践表明，为了搞好支出分类工作，必须把单一按用途分类的方法改为综合按国家职能、职能部门、经济要素分类的方法，尽可能做到支出科目具有国际可比性。
The budget expenditure items in our country have played a significant role in strengthening the management of the state budget and the macro economy, but at the same time there are still some problems. The current budget expenditure account lags far behind the new situation of reform and development. Developed market economy countries in the world, especially the United States, have extensive experience in the management of expenditure categories. The U.S. budget expenditure account is complete, systematic and scientific. Practice at home and abroad shows that in order to do a good job in the classification of expenditures, we must change from a single classification according to purposes to a comprehensive classification according to the national functions, functional departments and economic elements, and make the expenditure subjects as internationally comparable as possible.