复式预算的确切解释应是分帐预算,即在预算中把特定种类的收入用于特定种类的支出,其作用是加强国家预算管理的科学性,提高财政支出的效率和效益,强化预算对国民经济活动的宏观调控作用。国务院决定从1992年起中央和省(市、自治区)两级试编复式预算。这是我国预算制度的一项重要改革。因编制复式预算在我国还尚属首次,人们 The exact interpretation of the compound budget should be the budget of the sub-account, that is, the specific types of income used in the budget for specific types of expenditures, its role is to strengthen the scientific nature of the state budget to improve the efficiency and effectiveness of financial expenditures, strengthen the budget on nationals The macroeconomic regulation and control of economic activity. The State Council decided to test the compound budget of the central and provincial (municipalities and autonomous regions) from 1992 onwards. This is an important reform of our budget system. For the first time due to the preparation of double budgets in our country, people