政府预算体系

第五章主要论述政府预算会计体系的构建。

Chapter five deals with government budget accounting which records budget execution .

目前至少可以讲，一个独立的、新的政府预算理论体系尚在探索之中。

At present , a new system of government budget theories is still under exploration .

有没有独立的政府预算理论体系，至今尚是一个争论不休的问题。

Whether or not there is an independent system of government budget theories is still a controversial question .

从国外来看，各国大都形成以议会、审计机构为主体，社会公众积极参与的政府预算监督体系，并取得了较好的效果。

To see from abroad , all countries are mostly formed in parliament , audit institutions as the main body , the social public actively participate in government budget supervision system , and good results were obtained .

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

建立政府预算绩效评价体系的思考

Thoughts on Establishment of Government Budget Performance Evaluation System

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 ;

政府预算绩效评价与服务型政府之间存在着一种天然的互动关系，而建设服务型政府是构建以服务型政府为导向的政府预算绩效评价体系最重要的现实依据。

Then it analyses the interactive relationship between performance budget evaluation and service-oriented government , and the practical basis of building a performance budget evaluation system from the angle of service-oriented government .