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印度政府为了促进社会经济发展,在宏观经济管理,特别是在财政管理和政策方面采取了一些措施,积累了不少经验。印度财政管理的具体作法,主要有以下几点。1.实行复式预算制度。无论是中央预算,还是邦、市级预算,经常性帐户与资本性帐户是分立的,并采用复式预算方法。资本性帐户收支约占整个预算收支总量的三分之一,显示出政府在整个国家工业化中的主导作用。
In order to promote social and economic development, the Indian government has taken some measures and accumulated considerable experience in macroeconomic management, especially in financial management and policies. The specific practices of Indian financial management, mainly in the following points. 1. Implementation of the double budget system. Both the central budget, state and municipal budgets, the current account is separate from the capital account and uses a multi-budget approach. Capital account revenues and expenditures account for about one-third of the total budgetary receipts and expenditures, showing the government’s leading role in the industrialization of the entire country.