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随着经济体制改革的发展,不仅要改革财政体制,而且应改革我国目前的单一预算形式,实行复式预算形式。所谓复式预算,是指把国家财政收支按经济性质分类,分别编入两个或两个以上的预算。国际上较为普遍的编制复式预算的做法是,把国家预算分为经常预算和资本预算。经常预算收入主要是各种有稳定来源的税收收入,支出主要用于国家经常性的行政开支。资本预算收入主要来自国家财政信用收入和经常预算结余或拨款,支出主要是用于公共投资、偿
With the development of the reform of the economic system, not only the fiscal system should be reformed, but also the current single budget form of our country should be reformed and the double-budget form should be adopted. The so-called double budget refers to the state revenue and expenditure by economic nature, respectively, into two or more budgets. The more common international practice of composing a double budget is to divide the national budget into the regular budget and the capital budget. Regular budget income is mainly a variety of sources of revenue from a steady stream of revenue, mainly for the country’s regular administrative expenses. Capital Budget Income mainly comes from national fiscal revenue and regular budget balances or appropriations, with expenditures mainly for public investment