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我国自1992年开始实行复式预算,即国家预算采用复式预算的形式编制。这是我国预算管理制度的一项重要改革,具有重大意义。一、复式预算及其意义(一)复式预算和单式预算的区别1.复式预算和单式预算是编制国家预算的两种不同形式国家预算是国家财政年度的收支计划。对这种年度计划的编制,目前世界各国分别采用下述两种方法,即:单式预算和复式预算。所谓单式预算,是指全部财政收支汇编在一个统一的预算表之中。1950年至1991年,我国所编制的国家预算都是单式预算。所谓复式预算,是相对单
My country has been implementing the double budget since 1992, that is, the state budget is prepared in the form of a double budget. This is an important reform of China’s budget management system and is of great significance. I. Duplicate budgets and their meanings (a) Differences between double budgets and single budgets 1. Duplicate budgets and single budgets are two different forms of compiling a national budget. State budgets are receipts and payments of the national fiscal year. At present, the preparation of this annual plan adopts the following two methods respectively in various countries in the world: single mode and multi-mode mode. The so-called single-type budget, refers to the total fiscal revenue compiled in a unified budget table. From 1950 to 1991, the national budgets prepared by our country were all single budgets. The so-called double budget is relatively single