预算科目

完善军队预算科目体系的几点建议

An idea of perfecting troops budget items system

政府支出预算科目存在较大的局限性，在管理上存在中央和地方职能定位错乱等问题。

And there exists problem of the function location between the central and the local .

不过，对于预算科目之间的资金调剂，还是要赋予政府相应的决定权。

However , appropriate power of decision should be endowed to the Government to make transfers of funds between budget accounts .

不同预算科目间的预算资金需要调剂使用的，必须按照国务院财政部门的规定报经批准。

Any necessary transfer of budgetary funds under different budget items must be reported for approval in accordance with the provisions of the Department of Finance under the state council .

2009年基金预算收入科目调整。

The budgetary revenue of fund was adjusted in2009 .

我国将于2007年全面实施政府收支分类改革，重构与市场经济体制相适应的预算管理收支科目分类。

The reform of government revenue and expenditure will be put into action in 2007.in order to set up a modern budget administration according to the marketing economic system .

高校纳入国库集中支付制度改革后，其财务会计：预算编制、会计科目设置、会计核算、财务收支、日常会计工作等方面会发生相应的变化。

Financial accounting changes since institutions of higher learning adopt centralized means of state treasury payment , including budget arrangements , establishments of accounting items , accounting , financial revenue and expenditure , daily accounting affairs .

各部门、各单位的预算支出应当按照预算科目执行。

The budgetary expenditures of a department or unit shall be implemented according to the budget items .

本文从教育经费预算渠道、教育经费预算科目、教育经费预算级次和教育经费预算考核等方面，论述了在不同政府预算收支分类模式下，政府预算收支分类体系对于教育经费预算所带来的影响。

In this article , how much influence that the categorization system of budget income and expense will exert on budget of education is discussed in different models of categorizations of government budget . budgeting of all government revenues and expenditures ;