公共预算职能的发展变迁

On the Development and Change of the Functions of Public Budgets

公共预算的范围取决于政府活动的范围,其基本职能也取决于政府的基本职能。人们对公共预算的认识及公共预算实际发挥的功能经历了一个不断演进的过程。随着各国民主政治的发展和政府活动的范围的不断扩大,公共预算也变得日益复杂,功能也越来越强大。

The scope of pubhc budgets is determined by the scope of govemmental activities while its basic functions are also determined by the basic functions of the government. Both people＇s realization of public budgets ad the actual role plated by public budgets have taken a process of constant evaluation. With the development of democratic politics in various countries and the increasing expansion of governmental activities, public budgets will become more and more complicated and its functions will also become more and more powerful.