财政体制改革要实行复式预算制度

Repeated Budget Systems Should Be Adopted In The Reform Of Financial System

随着市场机制的建立和完善，我国预算管理制度也要改革。本文认为预算制度的改革方向就是实行复式预算制度，并论述了政府公共预算、国有资产经营预算、财政投融资预算和社会保障预算内容及作用。

With the development and perfection of market system, the budget manage-ment system of our country nceds reforming. The authors put forward that the re form shouldadopt the repeated budget system. The paper has also discussed the public budget of govern-ment, the management budgct of state -owned property, the budget of circulating necessaryfunds of frinancial input and the contents and function of the budget to social guarantee system.