论文部分内容阅读
澳大利亚是一个联邦制国家,采用三级国库管理制度,即联邦、州、地方政府三级。三级政府各有自己的财政政策、管理体制及法律。三级国库管理制度采取分权制,即收入与支出的分离管理,但三级收支均采取单一账户制度。澳大利亚国库管理采用“方法统一、分级执行”模式,各部门做法不
Australia is a federal state that adopts a three-tier treasury management system, namely, federal, state and local governments. Three levels of government have their own financial policies, management systems and laws. Three levels of treasury management system to decentralize the system, that is, separation of income and expenditure management, but the three levels of revenue and expenditure are to take a single account system. Australian treasury management adopts the “uniform method and hierarchical implementation” mode, and the various departments do not