摘要
预算决策与管理制度目标模式取决于财政制度模式。不同的财政制度模式下,预算决策与管理制度模式是不同的。而我国财政改革的目标模式,是建立与社会主义市场经济体制相适应的公共财政制度,因此,完善我国预算决策与管理制度的目标模式就是建立我国公共财政下的公共预算制度。
The goal model of budgetary decision and management decided by financial policy model. Under different financial policy models, there are different budgetary decision models and management models. The financial reform's goal model of China is to establish the public financial system which fit for socialist market economic system. So, to perfect our country's goal model of budgetary decision and management is to establish the public budgetary system which under our country's public finance.
出处
《当代财经》
CSSCI
北大核心
2004年第1期29-34,共6页
Contemporary Finance and Economics
