中国预算制度史评述及对我国预算改革的启示

The Retrospect of Chinese Budget System History and the Revelation to the Reform of the Budget System

国家预算是政府的财政收支计划,是政府筹集和使用财政资金的重要分配杠杆,也是政府实现其职能的重要工具。从历史上来看,预算从产生起一直被为历代统治者所重视,预算部门的地位不断得到加强。从历史的角度考察我国预算制度的发展和演变过程,对我国现行预算制度的改革和完善具有重要的借鉴意义。

National budget is a financial revenue and expenditure plan of the government. It is the government who rises and uses important distribution lever of financial fund,and it is the government who realizes important tool of function. By the look of history, the budget has been paid attention to by past dynasties ruler all the time since producing, the position of the budget department is being enhanced constantly. Investigating development of the budget system of our country and the development course in terms of history,have important reference meanings in reform of the current budget system in our country.