论文部分内容阅读
1.国家预算收支科目的划分问题.复式预算要求预算收支科目按经济性质设置,但现行的预算收支科目是按部门设置的,在此基础上编制的经常性预算和建设性预算不尽合理.因而需要对现行的收支科目重新配置,按经济性质划分,以适应复式预算的要求.2.编制复式预算与现行财政财务制度的矛盾.现行财政财务制度规定,城建税用于城市建设维护,排污费用于环境保护,农林特产税和预算调节基金的10%用于农业,还有基本建设基金、电力建设基金、土地开发基金等都有特定用途.这种对预算分配的硬性规定,使得统一的预算被割裂,与编制复式
1 division of the national budget revenue and expenditure issues.Multiple budget requirements budget revenue and expenditure subjects set by the economic nature of the current budget revenue and expenditure subjects are set by the department, based on the preparation of the regular budget and the constructive budget is not Make reasonable and therefore need to re-allocation of the current balance of payments subjects, divided by economic nature, in order to meet the requirements of double budgets.2.Preparation of complex budget and the existing financial and financial system contradiction.Current financial and financial regulations, urban construction tax for the city Construction and maintenance, sewage charges for environmental protection, agriculture and forestry specialty tax and budget adjustment funds 10% for agriculture, as well as the capital construction funds, power construction funds, land development funds have a specific purpose .This budget allocation of rigid rules , So that a unified budget was split and the establishment of duplex