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在法国,政府财政支出的结构、规模和大小的确定是通过国家预算来实现的。法国国家预算的编制通常是要依据以下几个基本原则的:一是国家预算按年度编制,从每年一月一日开始到十二月三十一日止。二是国家预算要反映国家的全部财政收支状况,不允许有在国家预算之外的财政支出。三是预算的收入和支出必须分别编制,收入和支出之间不发生任何联系,任何行政部门都不得以收抵支。四是实行专款专用,预算规定的固定款项,不得在任何部门或项目之间通用,而必须用于规定的部门或项目。在上述各项原则的基础上,法国预算的编制是在政府总理的领导下,由经济部和财政部具体负责,预算局、国库局、预测局和税务总局
In France, the structure, size and size of government fiscal expenditures are determined through the state budget. The preparation of the French national budget is usually based on the following basic principles: First, the national budget is prepared on an annual basis, starting from January 1 of each year until December 31. Second, the state budget should reflect the entire fiscal revenue and expenditure of the country and should not allow any fiscal expenditure beyond the state budget. Third, budgetary revenues and expenditures must be separately formulated. There should be no connection between income and expenditures, and no administrative department should be allowed to pay off payments. Fourth, the implementation of earmarking, the fixed budget provisions, shall not be common between any department or project, but must be used for the provisions of the department or project. On the basis of the above principles, the French budget is prepared under the leadership of the government premier and is in the charge of the Ministry of Economy and the Ministry of Finance. The budget bureau, the Treasury Bureau, the forecasting bureau and the State Administration of Taxation