我主要談兩個問題:一個是預算法的基礎,另一個是何爲複式預算制度,特別是國有資本經營預算制度。首先,我國預算法是1994年頒佈的,1995年國務院出台了預算法的實施條例,如果我們把1994年的預算法比喻成一座房子的話,那麼這個房子現在是四面透風,問題非常的多,不僅涉及預算法本身的問題,還涉及國家相應的體制、環境,涉及我們現在市 I mainly talk about two issues: one is the foundation of the budget law and the other is what is the double budget system, especially the budgetary system for state-owned capital management. First of all, the budget law of our country was promulgated in 1994. In 1995, the State Council promulgated the implementing regulations on the budget law. If we compared the 1994 budget law to a house, then the house is now full of problems and there are so many problems. Not only The budget law itself involves the issue, but also related to the country’s appropriate system, environment, involving our current city