国家预算和预算管理体制(PPT 38页)
所属分类:预算编制
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第一节 国家预算概述
一、国家预算的含义及其类别
(the concept and the types of national budget )
二、国家预算级次及预算管理权限
(the national budget levels and their authorities)
三、国家预算原则
(the principles of national budget )
第二节 我国预算管理制度的改革和建设
一、推进依法理财,加强预算管理和监督
(enhance management and supervision under the law)
二、编制部门预算
(the department budget the purchasing system of the government)
三、政府采购制度
(the purchasing system of the government)
四、国库集中收付制度
(centralized payment system of treasury)
五、实施“收支两条线”管理
(two routes between revenue and expenditure)
六、政府收支分类改革
(reform of classification of government revenue and expenditure)
第三节 预算管理体制概述
一、预算管理体制及其类型
(the managerial system of the budget and its classification)
二、分级分税预算管理体制简介
(contents of the budget system with gradation and tax distribution)
第四节 中国分税制改革
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