复式预算

财政体制改革要实行复式预算制度

Repeated Budget Systems Should Be Adopted In The Reform Of Financial System

复式预算呼唤复式财政&复式财政模式初探

Double Entry Budget Calls for Double Entry Finance

对建立复式预算的若干思考

Some Thoughts on Building Double Budget

构建高绩效公共支出体系的近中期议程包括：以立法推进绩效管理，推行复式预算制度，鼓励地方政府制度创新。

The future of performance budgeting reform is to reinforce legislation on performance management , put dual-budgeting into practice , encourage the reform in local government .

预算改革的一个紧要任务是建立复式预算框架，将复式预算放到与部门预算等同的基础地位上，与部门预算并列、平衡推进。

An urgent task for budget reform is to establish a framework for dual budget , place dual budgeting on the same fundamental status as section budget .

从当前政府收支的实际运行状况看，确立复式预算框架在重建预算制度中十分具有紧迫性。

Judging from status quo of governmental revenue and expenditure , the establishment of the dual budget framework is of great urgency for the reestablishment of budget system .

综观近年来财政理论与实践的发展，出现了单一公共财政模式走向与复式预算体系改革趋势的明显背离。

Taking a panoramic view of the development of financial theories and practice in recent years , there has appeared the apparent departure of single-mode " public finance " from the tendency of system reform of " double entry budget " .