政府公共预算

美国和德国采取基金预算模式，英国采取政府公共预算模式，瑞典采取一揽子社会保障预算模式。

American and Germany employ fund budget . England takes on public budget . Sweden resorts to package budget .

从理论上讲，建立社会保障预算是有充分依据的；在实践上，国际上不少国家的实践经验也证明了社会保障预算制度是社会保障制度发展与完善、政府公共预算改革的客观要求。

Theoretically speaking , establishing social security budget has enough reasons . In practice , many countries in the world had also proven that social security budget system is the development and the consummation of social security system , it is also objective request of government budget reform .

建立我国政府公共支出预算体系的思考

Reflections on Establishment of Government Budget System in China

加强预算收支管理，硬化预算约束，建立科学规范的政府公共支出预算体制。

Enhancing the management of budget revenue and expenditure , hardening the budget restrict and setting up scientific and standard budgetary system of governmental public expenditure .

打破现行公共财政支出预算管理体系，建立起我国新型的政府公共财政支出预算管理体系，是转变政府职能、建立规范化市场机制的必由之路。

To change government function and establish standardized marketing system we have to break current fiscal spending system and set up a new one .

其中，最重要的问题就是财权，必须加大基层政府农村公共品供给预算和监管，为发展农村提供有力的财政支持。

The most important issue is property rights , we must increase the supply of public goods in rural basic level government budget and regulation , for the development of rural areas to provide strong financial support .

增强财政预算透明度，有利于提升中央政府公信力，强化公共预算管理，是回应社会呼声、顺应时代潮流的公共选择。

To enhance the transparency of fiscal budget is beneficial to the strengthening of public budget management , and improvement of the image of the government , therefore it is a must choice in response to the social voice to follow the trend of the times .