| 重构我国复式预算体系 |
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| 引用本文： | 何志浩. 重构我国复式预算体系[J]. 地质技术经济管理, 2010, 0(1): 67-70 |
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| 作者姓名： | 何志浩 |
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| 作者单位： | [1]广东技术师范学院财税系,广东广州510200 [2]中南财经政法大学,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）. |
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| 摘 要： | 复式预算概念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许多问题。因此，有必要重新审视我国复式预算制度，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 路径 |
Reconstruction of the Double-entry Budget System in China |
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| He Zhihao. Reconstruction of the Double-entry Budget System in China[J]. Geological Technoeconomic Management, 2010, 0(1): 67-70 |
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| Authors: | He Zhihao |
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| Affiliation: | He Zhihao ( 1 .Department of Public Finance and Taxation, Guangdong Polytechnic Normal University, Guangzhou 510200,China ; 2.Zhongnan University of Economics and Law, Wuhan 430060,China) |
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| Abstract: | It is decades since the concept of double-entry budget was introduced to China and it is over a decade since double-entry budget was conducted. In practice, double-entry budget still has many problems. Therefore, it is necessary to re-examine the double-entry budget system in China and construct a double-entry budget corresponding to public finance system in market economy. |
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| Keywords: | double-entry budget system path |
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