重新审视我国复式预算制度

Re-examining the Double-entry Budget System in China

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。

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.