| 《中图法》中国财政支出设类存在问题及修订 |
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| 引用本文： | 刘维民.《中图法》中国财政支出设类存在问题及修订[J].台州学院学报,2006,28(2):86-88. |
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| 作者姓名： | 刘维民 |
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| 作者单位： | 台州学院,图书馆,浙江,临海,317000 |
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| 摘 要： | 《中图法》四版中国财政收入、支出的下位类财政支出,没有与税收作同样的仿分注释;若对财政支出进行仿分,则对外财政援助类目会出现同书异号的现象;财政支出,应包括对外财政援助。该类目设置时还存在着逻辑错误,进行修订是必要的。
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| 关 键 词： | 图书分类 税收 财政支出 类目修订 |
| 文章编号： | 1672-3708-（2006）02-0086-03 |
| 收稿时间： | 2006-03-17 |
| 修稿时间： | 2006年3月17日 |
Some Mistakes in Categories of Chinese Finance Expenditure in Law of Books and Amendments |
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| Liu Weimin.Some Mistakes in Categories of Chinese Finance Expenditure in Law of Books and Amendments[J].Journal of Taizhou University,2006,28(2):86-88. |
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| Authors: | Liu Weimin |
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| Institution: | Library, Taizhou University, Linhai, Zhejiang 317000 |
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| Abstract: | No annotations are made to the category of finance expenditure in Chinese finance revenue & expenditure of the fourth version of Law of Books.If the category of finance expenditure is classified according to that of revenue,different book mark of the same book arises in the category of foreign financial aids.So amendments should be made to such kind of logical mistakes in finance expenditure including foreign financial aids. |
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| Keywords: | books classification revenue public finance expenditure category amendment |
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