中美预算调整特点的比较研究

A Comparative Study on Budget Adjustment between China and America

中国和美国在预算调整方面有很多相似之处,但是由于政治背景、发展程度、预算制度和文化底蕴的差异又有诸多不同之处。将中美预算调整的概念、原因、触发机制、调整方式、调整过程进行对比,发现中美预算调整中存在的问题,借鉴美国预算调整的经验,从而改善中国的预算调整状况,推进预算改革的进程。

Many similarities exist in Chinese and American budget adjustment,however,there are also some differences owing to differences of political backgrounds,developing levels,budget systems and culture.Take comparisons between China and America on budget adjustment＇s conceptions,reasons and trigger mechanism,patterns and processes,finding problems in budget adjustment practices in both countries.Learning from the experiences of the U.S.budget adjustment,thereby,the Chinese government will improve budget adjustments situation in China,then advance the budget reform process.