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改革开放以来,我国预算编制改革在早期有复式预算的改革,近期则大多将注意力集中于部门预算制度的改革。值得注意的是,有些人似乎将部门预算改革当作了复式预算改革的替代,有的则将复式预算和部门预算都当作政府预算编制的形式,将二者混为一谈。对这一问题的澄清以及对二者关系的明晰具有极其重要的理论和现实意义,它不仅影响当前预算改革的顺利实施,还影响到下一步预算改革目标的选择。
Since the reform and opening up, China’s budget reform in the early reform of the multi-budget, mostly in the near future will focus on the reform of the departmental budget system. It is worth noting that some people seem to see departmental budget reform as an alternative to the reform of the multi-way budget, while others consider both the compound budget and the departmental budget as forms of government budget preparation. Clarifying this issue and clarifying the relationship between the two have extremely important theoretical and practical significance. It not only affects the smooth implementation of the current budget reform, but also affects the choice of the next budget reform goal.