摘要
预算管理体制是我国财税体制中的重要组成部分,预算管理的规范与完善直接影响着我国财税体制改革的进程。我国目前的预算管理体制存在诸多的不足,可以从完善立法、规范预算编制内容、采用科学的方法测算预算收支、提高预算的完整性和透明度、加强预算执行情况的信息反馈、增强预算的严肃性、强化公开信息等方面进行完善。
Budget control system is an important part of taxation system.The regulation and perfection of it affects the process of taxation system reform directly.At present,there exist many shortcomings in it.We can improve it by perfecting legislation,regularizing budgeting content,adopting to scientific method to measure budget balance,improving integrality and transparency of budget,strengthening information feedback of budget performance,reinforcing the seriousness of budget and public information etc.
出处
《内蒙古财经学院学报（综合版）》
2011年第3期111-114,共4页
Journal of inner Mongolia finance and economics college
关键词
预算管理体制
政府预算
budget control system
government budget
