【摘要】 复式预算概念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许多问题。因此,有必要重新审视我国复式预算制度,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 since the concept of double-entry budget was introduced to China and more than a decade since it was tried out.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 system and build a double-entry budget system to adapt it to the public finance in market economy.更多还原