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一、意大利的部门预算与国库制度 (一)部门预算的主要内容及编制方法。 1.预算管理范围、结构与分类。 意大利的预算管理情况比较复杂,一是预算编制必须按收付实现制和权责发生制两种核算方法分别进行测算;二是既要编制年度预算,又要编制后三年的滚动预算;三是政府需要向议会提交中央行政管理预算、国家预算和广义政府预算三种范围不同的预算。中央行政管理预算的范围为中央行政单位,国家预算的范围为中央行政单位、国家管理的地区性机构(如国
First, the Italian departmental budget and treasury system (A) the main part of departmental budgets and preparation methods. 1. Budget management scope, structure and classification. The budget management in Italy is rather complicated. First, the budget preparation must be measured separately according to the two accounting methods: receipt and payment and accrual accounting. The second is to compile the annual budget and the rolling budget for the first three years. The third It is the government that needs to submit three different budgets to the parliament for the central administration budget, the state budget and the general government budget. The scope of the central administration budget is the central administrative unit, the scope of the state budget is the central administrative unit, the state-run regional agencies