专项预算

本文的创新之处体现在：①目前的预算内容主要包括经营预算、财务预算、专项预算，很少涉及人力资本预算及其控制。

The creation points of the thesis mainly embodies : ① Presently , budgeting is mostly centralized on operating budget , financial budget and specialized budget .

许多发展中国家都为自主拥有本国的国家免疫规划而骄傲，而许多还设立了专项预算，郑重体现了这一承诺。

Many developing countries are proud of their ownership of national immunization programmes , and many have dedicated budget lines as a formal expression of this commitment .

也就是说现阶段的企业预算仍然主要集中于财务预算，对投资预算、筹资预算等专项预算考虑较少，没有建立企业全面预算管理体制。

Enterprises budget mainly focuses on financial budget , little is taken into consideration of investment budget and funding budget , comprehensive budget management system is not established .

专项业务预算管理刍议

On the Special Business Expenditure Budgets Management

其中，美国的社会保障专项基金预算模式，与我国社会保障预算管理现状最为接近。

Among them , US social security special fund budget pattern is the closest to social security budget actuality of our country .

农业专项资金，包括预算安排的农业专项支出，预算外农业专用资金，政策性农业专项贷款，以及外资运用农业项目的资金。

Agricultural Special Funds include budgetary agricultural special expenses , extra-budgetary agricultural special funds , agricultural special credit of policy and the funds of foreign investment on agricultural project .