国外政府预算制度的经验与借鉴

Experiences and Enlightenment of Foreign Government Budget System

本文以发达经济体中的美国、英国、德国、日本和韩国的政府预算制度为观察对象,从总结其经验、分析其成因入手,提出对中国的借鉴和启示。

This paper looks into the experiences of the government budget systemin several developed economies including the USA,Britain,Germany and etc.It gives suggestions on the improvements of the government budget system in China by summing up the experiences of several developed economies and analyzing the differences between them.