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在我国,“政府预算”与“国家预算”这两词通常是混用的,但它们又是根本不同的。“政府预算”还是“国家预算”这一问题有很大的中国特色,与我国当前正在进行的政府预算制度改革存在着一定的关系。本文认为“政府预算”应是与市场经济相对应的一个概念,我国现行的政府预算,只是“转轨型政府预算”。
In our country, the terms “government budget” and “national budget” are usually mixed, but they are fundamentally different. The problem of “government budget” or “state budget” has great Chinese characteristics and is related to the ongoing reform of the government budget system in our country. This paper argues that the “government budget” should be a concept corresponding to the market economy. The current government budget in our country is only a “transitional government budget.”