完整性是国家预算中很重要的一条原则。它要求政府预算应该包括全部财政收支,反映全部财政活动。在各国的财政实践中,虽然由于预算外项目和基金的大量存在以及复式预算形式的引入,这一原则严格的古典意义已经发生了变化,但完整性作为预算编制的基本原则,至今仍为人们所遵守。世界银行专家在谈及这个问题时说过,世界上几乎所有的财政专家都认为,“专款专用”不是好办法。换句话说,税收收入应装在一个总筐子里,不 Integrity is a very important principle in the national budget. It requires that the government budget should include all the fiscal revenue and expenditure, reflecting all the financial activities. Although the strictly classical significance of this principle has changed in the financial practices of various countries, as a result of the extensive existence of extrabudgetary projects and funds and the introduction of the multi-budgetary form, completeness, as the basic principle of budget preparation, remains as of today Observe. Speaking on this issue, World Bank experts said that almost all the world’s financial experts believe that “earmarking” is not a good idea. In other words, the tax revenue should be in a basket, no