All income in a national fiscal year is called revenue, and all expenditures are called expenditures. In this case, revenue refers to the receipt of cash that will be the source of payments to meet the various financial needs of the nation, and expenditures, similarly, refer to the payment of cash to meet the various financial needs of the nation. In other words, revenue or expenditure is the sum of all individual income and expenditures in a fiscal year for each fiscal year. By definition, national income and expenditure are the receipt and payment of cash to meet the financial needs of the nation, and are somewhat different in nature from those of private companies, etc. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
国の一会計年度における,いっさいの収入を歳入,そしていっさいの支出を歳出という。この場合における収入とは,国の各般の財政需要を満たすための支払の財源となるべき現金の収納をいい,支出とは,同様に,国の各般の財政需要を満たすための現金の支払をいう。すなわち,一会計年度における個々の収入および支出を,年度ごとにすべて取りまとめたものが歳入あるいは歳出である。 国の収入・支出は,国の財政需要を満たすための現金の収授という定義上,一般私企業等の場合とは若干その性質を異にしている。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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