我国预算周期问题研究

由于经济、法律和制度等方面的制约,预算仍存在许多问题和不足,就预算周期而言,由于严格上说,我国并没有一个完全意义的政府预算周期,更没有标准周期预算的法律制度,这就对我国预算制度运行及其预算改革效果产生许多不利影响。我国的预算周期改革,应当按照建立完善的社会主义市场经济体制和公共财政体制的要求,以加强预算管理,提高预算编制质量和预算管理效率,更好实现预算的功能为目标,运用标准周期预算理论,借鉴西方国家的经验,结合我国的具体实际建立适合我国国情的标准周期预算制度。

Research into China's budget circle

Because of the restriction of economy,law and system,budget still has many problems and short- comings.As for budget circle,China does not have complete government budget circle and standard circle budget law and regulations,which has negative influence on China's budget operation and budget reform effect.China's budget circle reform should depend on the requirement of establishing and eompleting socialism market economy system and public financial system and should promote budget establishment quality and budget management quality in order to better serve and attain the goal of budget function and to establish standard circle budget system which accords with China's reality by using standard budget circle theory,by learning from western experience and by combining China's reality.