英国预算改革述评被引量：1

Review of Budget Reform in Britain

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摘要 20世纪90年以来,英国预算制度在总体控制、单一预算、资源会计与预算、绩效预算等方面进行了一系列的改革。通过对英国预算制度改革进程与结果的观察可以发现,英国的财政预算总体表现较为稳健,但其预算改革并未能实现对预算总体规模与个别预算支出的有效控制。 Since 1990＇s,series of budget system reforms in Britain have been performed on the overall control,single budget,resource accounting and budget and performance budget.It is indicated in the observation of the process and result concerned with the budget system reform that generally works steady and stable in spite of its ineffective control on the overall scale of the budget and the individual budget expenditure.

作者李青蔡华

机构地区安徽工业大学公共管理与法学院

出处《安徽工业大学学报（社会科学版）》 2014年第4期24-26,共3页 Journal of Anhui University of Technology：Social Sciences

基金安徽省高校人文社科重点研究基地招标项目:国有资本经营预算法治化研究(SK2012B582)

关键词英国预算改革总体控制绩效预算 Britain budget reform overall control performance budget

分类号 F815.61 [经济管理—财政学]

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