【摘要】 复式预算引入我国已有几十年的历史,试编复式预算也已有十多年。但从实践来看,我国现行复式预算依然存在诸如预算编制管理办法不够科学、建设性预算没有稳定的资金来源和预算管理资金范围过窄等问题。因此,有必要重新审视我国复式预算制度,在科学界定现代政府职能、完善复式预算管理制度、深化部门预算改革、实行零基预算、改革现行国库制度和预算会计制度、建立政府财务报告和审计制度等具体配套措施的基础上,构建与市场经济条件下公共财政相适应的复式预算体系。更多还原

【Abstract】 There have been decades that the concept of double-entry budget was introduced to our country and more than a decade that China tried it.But in practice,there still are many problems in the current double-entry budget system in China.Therefore,it is necessary to re-examine the double-entry budget system in China and build a double-entry budget system to adapt to public finance system in market economy.更多还原