建立复式预算体系:意义、紧迫性与目标模式

预算改革的一个紧要任务是建立复式预算框架，将复式预算放到与部门预算等同的基础地位上，与部门预算并列、平衡推进。从当前政府收支的实际运行状况看，确立复式预算框架在重建预算制度中十分具有紧迫性。应该整体推进预算制度建构，统一国家财政，确立起由公共预算、国有资本预算、社会保障预算以及重大项目的专项预算组成的中国特色的复式预算体系。

Establishing the Dual Budget System: Signification , Sense of Urgency, Destinative Mode

An urgent task for budget reform is to establish a framework for dual budget, place dual budgeting on the same fundamental status as section budget. Judging from status quo of governmental revenue and expenditure, the establishment of the dual budget framework is of great urgency for the reestablishment of budget system. We should push forward the structuring of budget system in an overall way, consolidate state financing and establish a dual budget system of Chinese characteristics, which is composed of public budgets, state assets budgets, social security budgets and special budgets for important projects.