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香港的政府收支预算管理与政府会计管理●雁秋香港的政府收支预算由两个“账目”组成，一个叫“政府一般收入账目”，另一个为“基金账目”①。这两个“账目”既有区别，又有联系。列入“基金账目”的各项基金（不包括基本工程储备基金的暂记账），其基金收入主要来自“政...
Hong Kong’s Government Revenue and Expenditure Budget Management and Government Accounting Management ● YanQiu Hong Kong’s government revenue and expenditure budget consists of two “accounts”, one called “government general revenue account” and the other “fund account” ①. The two “accounts” are both distinctive and connected. Included in the “fund accounts” of the funds (excluding the capital works reserve fund suspense), the fund revenue comes mainly from "...