| 重新审视我国复式预算制度 |
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| 引用本文： | 何志浩.重新审视我国复式预算制度[J].湖南财经高等专科学校学报,2009,25(4):64-67. |
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| 作者姓名： | 何志浩 |
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| 作者单位： | 广东技术师范学院财税系,广东,广州,510400;中南财经政法大学财税学院,湖北,武汉,430060 |
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| 基金项目： | 国家社科基金项目"我国预算的统一和分类管理研究"(07BJY143)阶段成果之一 |
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| 摘 要： | 复式预算引入我国已有几十年的历史，试编复式预算也已有十多年。但从实践来看，我国现行复式预算依然存在诸如预算编制管理办法不够科学、建设性预算没有稳定的资金来源和预算管理资金范围过窄等问题。因此，有必要重新审视我国复式预算制度，在科学界定现代政府职能、完善复式预算管理制度、深化部门预算改革、实行零基预算、改革现行国库制度和预算会计制度、建立政府财务报告和审计制度等具体配套措施的基础上，构建与市场经济条件下公共财政相适应的复式预算体系。
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| 关 键 词： | 复式预算制度 公共财政 政府职能 |
Re-examining the Double-entry Budget System in China |
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| HE Zhi-hao.Re-examining the Double-entry Budget System in China[J].Journal of Hunan Financial and Economic College,2009,25(4):64-67. |
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| Authors: | HE Zhi-hao |
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| Institution: | 1.Department of Public Finance and Taxation;Guangdong PolytechnicNormal University;Guangzhou Guangdong 510400;2.Zhongnan University of Economics and Law;Wuhan Hubei 430060 |
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| Abstract: | There have been decades that the concept of double-entry budget was introduced to our country and more than a decade that China tried it.But in practice,there still are many problems in the current double-entry budget system in China.Therefore,it is necessary to re-examine the double-entry budget system in China and build a double-entry budget system to adapt to public finance system in market economy. |
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| Keywords: | Double-entry Budget public finance government function |
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