论文部分内容阅读
国家预算收支科目是国家预算收支分类的规范,是在全国范围内广泛应用的一项重要的预算管理制度。为了使制定的预算收支科目适应客观形势的发展,财政部每年对上年制定的预算科目都要作些修改补充。1988年的国家预算收支科目,就是财政部根据当前各项改革的要求和工作需要,在上年国家预算收支科目的基础上修改制定的。这里,对修改补充的情况作个简单的介绍:
The subject of national budget receipts and disbursements is the norm of the classification of national budget revenues and expenditures and is an important budget management system that is widely used throughout the country. In order to adapt the budgetary revenue and expenditure account to the development of the objective situation, the Ministry of Finance annually makes some amendments and supplements to the budget items formulated in the previous year. The budgetary receipts and disbursements account for the state budget in 1988 was formulated by the Ministry of Finance on the basis of the current requirements of the reform and the needs of the work and on the basis of the budget and expenditure subject of the state budget of the previous year. Here, a brief introduction to the situation of supplementing is given: