作　　者： ;

机构地区： 广东技术师范学院经济与贸易学院财税系

出　　处： 《广西财经学院学报》 2009年第5期55-58,共4页

摘　　要： 复式预算概念引入我国已有几十年的历史,试编复式预算也已有十多年,但从实践来看,我国现行复式预算依然存在许多问题。因此,有必要重新审视我国复式预算制度,构建与市场经济条件下公共财政相适应的复式预算体系。 There have been decades since the concept of double - entry budget was introduced to China and more than a decade since it was tried out. But in practice, there still are many problems in the current double - entry budget system in China. Therefore, it is necessary to re - examine the system and build a double - entry budget system to adapt it to the public finance in market economy.

关 键 词： 复式预算 制度 路径

领　　域： [经济管理]