论中国国家预算的整合  

On national budget integration in China

作　　者：丁兆君[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2009年第2期44-47,共4页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：由于特殊国情以及经济发展阶段的限制,中国目前建立的公共预算无法涵盖各级政府的全部财政收支行为,这与市场经济对预算的完整性、透明性、规范性要求相背离。整合国家预算的目的就在于对中国的财政权力资源进行整合,对财政权力结构进行约束,建立由公共预算、国有资本经营预算以及社会保障预算共同组成的国家预算。Due to special conditions and restrictions on the economic development, the public budget of China can not cover all the behaviors of the governments of different levels. So, the budget is often deviated from the market economy requirements, that is, integrity, transparency and normativeness. The purpose of the national budget integration is to consolidate the fiscal power resources, to restrict the fiscal power structure and to set up the national budget composed of the public budget, the state-owned capital budget as well as the social security budget.

关 键 词：国家预算 复式预算 公共预算 国有资本预算 社会保障预算 

分 类 号：F810.3[经济管理—财政学]