论国家预算的完整统一性

【作者】 胡晓涛；

【导师】 陈纪瑜；

【作者基本信息】 湖南大学 ， 财政学， 2001， 硕士

【副题名】兼论我国预算管理制度改革

【摘要】 政府在混合经济中具有比较优势，而国家预算作为政府干预经济、优化资源配置的一项重要手段，对于整个宏观经济的运行具有重要的作用。近年来，随着社会主义市场经济体制的逐步建立，以及公共财政思想的确立，我国对预算管理制度进行了一系列的改革，然而就整个预算管理制度总体而言，仍有许多方面不适应形势发展的需要，其中一个突出表现就是未能将国际通行的预算完整统一性原则作为制定预算制度的基本出发点。本文针对这一现状，从理论角度入手，提出了解决我国预算管理制度所存在问题的对策。全文分为三章。第一章为理论探讨部分，重点阐述了国家预算的完整统一性原则及对我国的借鉴意义。第二章通过现状分析，揭示我国预算管理中存在的主要问题就是未能坚持预算的完整统一性原则。第三章根据预算完整统一性的要求，提出解决问题的具体方案。更多还原

【Abstract】 Government has comparative advantage In mixed economy．As an important meansininterveningtbe economy anddistributingtbe resource forthegovcrnmcnt，budgethas lmportantimpacton the runningofmacro economy．In theseyears，as t回edevelopment of＊theopment Socialist Market Economic System and the establishiugofthe idea of pub！ic finance，the government enforced a series of reform targeting at the budget management system．But as It as a whole，there are still many aspects which can not adapt to the requirement of＊theement development of condition：An importantphenomenon Is thatthegovernmentcan’tuse the budget whole and united principle that has been adopted by many other countries as a primary starting point in developingthe budget system．Targeting at the phenomenon，the article will advance the countcrmove that solve the problem in the budget management system． The article回as three chapters．Chapter is theory analysis，we m巴’my discuss the budgetwhole and united principle and drawingon the expcrlcncc ofour country．Chapter 2 announced that the main problem of＊the budget managementis that the governmentcan’tstlckto such principle．The analysis is based on the phenomenon analysis．Chapter3 advanced the countermove as the requirement of＊theement budgetwhole and united requirement·更多还原