重新审视我国复式预算制度  

Re-examining the Double-entry Budget System in China

作　　者：何志浩[1,2] 

机构地区：[1]广东技术师范学院财税系,广东广州510400 [2]中南财经政法大学财税学院,湖北武汉430060

出　　处：《广西财经学院学报》2009年第5期55-58,共4页Journal of Guangxi University of Finance and Economics

基　　金：国家社科基金项目"我国预算的统一和分类管理研究"(07BJY143)成果

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。There have been decades since the concept of double - entry budget was introduced to China and more than a decade since it was tried out. 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 system and build a double - entry budget system to adapt it to the public finance in market economy.

关 键 词：复式预算 制度 路径 

分 类 号：F812.3[经济管理—财政学]