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国家预算的原则是指国家选择预算形式和体系应遵循的指导思想,亦即制定政府财政收支计划的方针。目前,影响较大并为世界大多数国家所接受的预算原则主要有公开性、可靠性、完整性、统一性、年度性等五条。我国政府在制定财政收支计划时基本遵循了这些原则,但在实际操作中,其中的公开性、可靠性、完整性及年度性原则还未能得以完全体现。一、关于公开性原则的实践问题
The principle of state budget refers to the guiding ideology that the state should follow in choosing a budget form and system, that is, formulating the government’s fiscal revenue and expenditure plan. At present, the budgetary principles that have great impact and are accepted by most countries in the world are mainly five items: openness, reliability, completeness, unity and annuality. Our government basically follows these principles when formulating the fiscal revenue and expenditure plan. However, in practice, the principles of openness, reliability, completeness and annuality have not yet been fully realized. First, the practice of the principle of openness issues