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1992年财政改革回顾 1992年,我国财政在复式预算、分税制、税利分流、企业财务、会计和税制等六个方面进行了重大改革。 (一)采取复式预算编制方法,改革财政管理制度。根据《国家预算管理条例》的规定,从1992年起,我国的国家预算、中央预算按复式预算的形式编制。地方省级预算从1993年开始实行复式预算。实行复式预算就是把预算分为经常性预算和建设性预算两部分。经常性预算收入是指国家以社会管理者身份取得的各项税收收入和其他一般性收入;经常性预算支出是指国家预算中用于维
Review of the 1992 Financial Reform In 1992, China’s financial system underwent major reforms in six aspects: the compound budget, the tax-sharing system, the diversion of taxes and profits, corporate finance, accounting and taxation system. (A) to take double budgeting method, the reform of the financial management system. According to the provisions of the “State Budget Management Regulations,” since 1992, China’s state budget and central budget have been prepared in the form of a double budget. The local provincial budget has been running a double budget since 1993. The implementation of the compound budget is to divide the budget into the regular budget and the constructive budget. Regular budget revenue refers to the state as a social manager to obtain the tax revenue and other general revenue; recurring budget expenditures refers to the national budget for peacekeeping