论文部分内容阅读
一、复式预算的含义我国对曾在大多数西方国家实行的按照财政收入经济性质确定相应财政支出的制度。概括为复式预算,它是相对于单式预算而言的。最早实行复式预算的国家是丹麦和瑞典,分别在1927年和1933-1937年。后来,英国和世界上许多国家都陆续实行了这种预算制度。70年代后期,有些国家由于种种原因又相继取消,这样复式预算制度从开始到大范围实
First, the meaning of the double budget China has in most western countries have implemented in accordance with the nature of financial income to determine the corresponding financial expenditure system. Summarized as a double budget, it is relative to the single budget. The earliest countries to implement the compound budget were Denmark and Sweden, in 1927 and 1933-1937 respectively. Later, many countries in the United Kingdom and in the world implemented such a budget system one after another. In the late 1970s, some countries canceled one after another for various reasons. In this way, the multi-budget system started from the beginning to a large scale