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我国现行预算组织形式是单一的预算组织形式。即在预算年度内,将全部的财政收入和全部的财政支出汇集起来,编入统一的预算平衡表内,形成独揽全局的总预算。各地预算组织形式也同属一个体系,即在规定的财政收支划分范围内,制定“一揽子”预算。这种单一预算组织形式的特点是完整、统一、简单、明了,能集中反映国家或地区主要财力来源、去向、收支规模,以及年度主要政治经济活动目标等。
The current form of budget organization in our country is a single form of budget organization. That is, within the budget year, all the fiscal revenue and all the fiscal expenditures will be put together in a unified budget balance to form the overall monopoly budget. The budget organizations all over the country also belong to the same system, that is, they formulate a “package” budget within the stipulated scope of the fiscal revenue and expenditure. This single budget organization is characterized by its completeness, unity, simplicity and clarity. It can reflect centrally the main sources of finance, whereabouts, the scale of revenues and expenditures, and the major goals of political and economic activities in the country.