我国财政复式预算问题研究

A STUDY OF CHINA'S DOUBLE ENTRY FINANCIAL BUDGET

根据《国家预算管理条例》的规定,从今年起我国财政预算从单式预算改为复式预算。这是我国国家预算编列方法的一大进步,是我国财政管理制度的一项重大改革。实行复式预算对改善我国财政状况,逐步实现收支平衡具有重要意义。一、复式预算:历史、方法与意义(一) 复式预算的历史1927年丹麦率先实行了复式预算,1938年瑞典采用了复式预算。复式预算首先在北欧国家得到应用。从40—70年代,美国、法国和英国先后实行了复式预算。迄今为止,欧洲各国在不同程度上都采用了这种预算形式。北美、南美、亚洲和非洲的许多国家也都采用了这种预算制度。在亚洲国家中,日本、南朝鲜和菲律宾采用了两个预算以上的多重复式预算。

That the single entry financial budget was replaced by the double entry budget is an act of major reform in China' s financial management system. Whether the existing double entry budget is scientifically sound is directly connected with the important question of whether people are correctly aware of the financial situation and function of the finance. The author is of the view that some problems exist in the current double entry financial budget as far as specific methods are concerned. Starting from the history, operational methods and significance of the double entry budget, the authorhas discussesd these problems in China's current double entry budget and has further modified the methods of the double entry budget. This article is of great importance for further improvement of China's double entry financial budget.