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： 《当代经济管理》 2010年第1期67-70,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。 It is decades since the concept of double-entry budget was introduced to China and it is over a decade since double-entry budget was conducted. In practice, double-entry budget still has many problems. Therefore, it is necessary to re-examine the double-entry budget system in China and construct a double-entry budget corresponding to public finance system in market economy.

关 键 词： 复式预算 制度 路径

领　　域： [经济管理]