國家預算和預算管理體製(PPT 38頁)

內容摘要
第一節 國家預算概述
一、國家預算的含義及其類別
(the concept and the types of national budget )
二、國家預算級次及預算管理權限
(the national budget levels and their authorities)
三、國家預算原則
(the principles of national budget )
第二節 我國預算管理製度的改革和建設
一、推進依法理財，加強預算管理和監督
(enhance management and supervision under the law)
二、編製部門預算
(the department budget the purchasing system of the government)
三、政府采購製度
(the purchasing system of the government)
四、國庫集中收付製度
(centralized payment system of treasury)
五、實施“收支兩條線”管理
(two routes between revenue and expenditure)
六、政府收支分類改革
(reform of classification of government revenue and expenditure)
第三節 預算管理體製概述
一、預算管理體製及其類型
(the managerial system of the budget and its classification)
二、分級分稅預算管理體製簡介
(contents of the budget system with gradation and tax distribution)
第四節 中國分稅製改革

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