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国有资本经营预算、一般公共预算、政府性基金预算、社会保险基金预算共同构成我国预算体系的有机整体。其中,国有资本经营预算是国家以所有者身份依法取得的国有资本收益,分配用于国企改革和发展等方面的收支预算;一般公共预算是国家以社会管理者身份取得的以税收为主体的财政收入,安排用于保障和改善民生、推动经济社会发展、维护国家安全、维持国家机构正常运转等方面的收支预算。两者作为我国政府预算整体框架下的有机组成部分,既存在内在的统一性,又呈现出明显的差别。
The state-owned capital management budget, the general public budget, the government fund budget and the social insurance fund budget jointly constitute the organic whole of China’s budget system. Among them, the state-owned capital management budget is the state-owned capital gains legally obtained by the state as the owner, and is allocated to the revenue and expenditure budget for the reform and development of the state-owned enterprises. The general public budget is mainly based on tax revenue obtained by the state as social administrator Fiscal revenues and expenditures, budgetary arrangements for ensuring and improving people’s livelihood, promoting economic and social development, safeguarding national security and maintaining the normal operation of state organs. As an integral part of the overall framework of the government budget in our country, there are both internal unity and obvious differences.