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浅谈分税制后改进复式预算结构的问题刘红薇根据国务院要求，财政部于１９９２年７月制定了《编制国家复式预算实施办法》，并明确中央和省一级预算从１９９２年起按复式预算编制。实施两年来，人们对复式预算制较之单式预算制更能明确反映预算安排的结构和目标已逐步形成...
On the issue of improving the compound budget structure after the tax sharing system Liu Hongwei According to the request of the State Council, the Ministry of Finance formulated the “Measures for the Compilation of National Compound Budgets” in July 1992 and made it clear that the budgets at the central and provincial levels have been prepared on a double budget basis since 1992. Since the implementation of the two-year plan, people have come to the conclusion that the structure and objectives of the budget arrangement are more clearly reflected in the double budgeting system than the single budgeting system ...