| 年度预算与中期预算:比较及借鉴 |
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| 引用本文： | 肖文东. 年度预算与中期预算:比较及借鉴[J]. 中央财经大学学报, 2007, 0(12): 7-11,68 |
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| 作者姓名： | 肖文东 |
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| 作者单位： | 中央财经大学 北京100081 |
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| 摘 要： | 传统上,政府预算是以年度为基础进行编制的。目前,许多OECD国家则已转向中期预算,以弥补年度预算的缺陷。本文对年度预算和中期预算进行了比较,并指出了中期预算对我国预算改革的借鉴意义。
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| 关 键 词： | 年度预算 中期预算 控制 |
| 文章编号： | 1000-1549（2007）12-0007-05 |
| 收稿时间： | 2007-10-23 |
| 修稿时间： | 2007-10-23 |
Annual Budget and Multi-year Budget: Comparison and Suggestion |
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| XIAO Wen-dong. Annual Budget and Multi-year Budget: Comparison and Suggestion[J]. Journal of Central University of Finance & Economics, 2007, 0(12): 7-11,68 |
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| Authors: | XIAO Wen-dong |
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| Affiliation: | XIAO Wen-dong |
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| Abstract: | Traditionally,government budget is formulated annually.However,many countries in OECD adopt the medium-term budgeting system presently,aiming to offset the limitation of annual budget.The article draws a comparison between them,and then pointed out it's suggestions for budget reform in China. |
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| Keywords: | Annual budget Medium-term budget Control |
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