# 預算[编辑]

**预算**（英語：Budget）是指为某特定的时间段作出的财政计划。所有的预算，不管是政府的、企业的或家庭个人的，都涉及在各种可能的支出之间进行选择，本质上就是配置稀缺资源。

收入和开支是所有预算的核心内容。预算也可能包含有计划的销售额、利润、资源数量、成本、开销、现金流动等，是以可测量的指标来衡量经济体、组织、活动、事件的战略计划。

## 政府预算

軍費佔GDP比重（2014年）
政府预算是一种政府收支计划，是政府政策工具的重要组成部分，是针对一段时期（通常是一年）内所需的收入和支出做出预测。参见各国政府预算列表。

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 政府预算
 |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 经常预算
 |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 经常收入
 |

|  |  |
| --- | --- |
|  |
税收收入

 |
|  |
| 非税收入
 |

|  |  |
| --- | --- |
|  |
行政性收费收入

 |
|  |
|  |
专项收入

 |
|  |
|  |
其他收入

 |
|  |

 |
|  |

 |
|  |
| 经常支出
 |

|  |  |
| --- | --- |
|  |
国防支出

 |
|  |
|  |
行政管理支出

 |
|  |
|  |
事业发展支出

 |
|  |
|  |
社会保障支出

 |
|  |
|  |
专项支出

 |
|  |
|  |
付息支出

 |
|  |
|  |
其他支出等

 |
|  |

 |
|  |

 |
|  |
| 资本预算
 |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 资本收入
 |

|  |  |
| --- | --- |
|  |
经常性预算结余

 |
|  |
| 资本性收入
 |

|  |  |
| --- | --- |
|  |
各项基金收入

 |
|  |
|  |
国有资产收益

 |
|  |

 |
|  |
|  |
债务收入（包括国内债务收入和国外债务收入）

 |
|  |

 |
|  |
| 资本支出
 |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 经济建设支出
 |

|  |  |
| --- | --- |
|  |
基本建设支出

 |
|  |
|  |
挖潜改造支出

 |
|  |
|  |
科技三项费用

 |
|  |
|  |
流动资金

 |
|  |
|  |
支援农业生产支出等

 |
|  |

 |
|  |
|  |
债务本金支出

 |
|  |

 |
|  |

 |
|  |

 |
|  |

### 分类

按照政府级次，政府预算分为中央预算和地方预算。地府预算由各省、各州总预算组成。参见臺灣行政區總預算列表、美国各州预算列表等。

按照收支管理范围，政府预算分为总预算、部门预算和单位预算。其中基层单位预算是部门预算的基础，部门预算又是政府总预算的基础。如国防预算属于国防部门的预算。各国国防预算参见各国国防预算列表。

按照预算作用的时间，政府预算分为年度预算和中长期预算。

## 資本預算

資本預算( 英語：capital budgeting )為對長期計畫投資方案之資本支出之決策過程。資本預算藉由數量化之衡量方法，考量投資方案之所有現金流量，以衡量此投資方案之成本及效益。資本支出為長期性及非經常性之支出，如擴建廠房。資本預算可分類為現金流量折現法、還本期間法及會計報酬率法三種。

### SB

現金流量折現法( 英語：discounted cash flow method )，簡稱DCF法。此方法採用一適當之折現率，將投資方案之未來現金流入及流出折算為現值。適當之折現率為投資方案要求之最低報酬率。現金流量折現法可分為淨現值法及內部報酬率法。淨現值法( 英語：net present value method )按照必要之報酬率，將投資方案未來之現金流量換算為現值後，加總後得出現值總額。淨現值法將未來現金流入及流出分別換算為現值後，並得出差額。內部報酬率法( 英語：internal rate of return method )為找出一內部報酬率，使投資方案未來之現金流入及流出之折現值相等。

### 還本期間法

還本期間法( 英語：payback period method )又稱回收期間法，為收回原始投資資金所需之時間。企業之資金套牢在一投資方案上時間愈久，愈不容易收回。因此，企業假定收回投資金額期間較短之投資方案將優於收回投資金額期間較長之投資方案。還本期間法可分為實際還本期間法、保全還本期間法及折現還本期間法三種。實際還本期間法以未來實際之現金流入量為基礎計算投資方案之還本時間。保全還本期間法為：達到未來某一特定年度之現金流量累積數，加上該特定年度之投資殘值，等於原始投資方案金額，所需之還本期間。折現還本期間法將未來之現金流量折現，並據以計算原始投資方案之還本期間。

### 會計報酬率法

會計報酬率法( 英語：accounting rate of return method)，簡稱ARR法，將投資方案之會計損益除以原始投資金額，計算投資方案之報酬率。

* 公共预算
* 设计预算
* 个人预算，用于分配未来个人收入用于消费、储蓄和偿债的财务规划。
* 财政

## 参考资料