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从2007预算年度开始,我国将全面实施政府收支分类改革。此次改革不仅提高了财政预算的透明度,有利于财政监督,也将推进政府依法理财,更是实现民主财政的起点,时促进从源头上治理腐败、加快社会主义政治民主化进程、推进责任型政府的建设具有重大的现实意义。为此,本刊特辑纳一组学者与业内人士的文章,从不同层面、不同角度对政府收支分类改革进行解读,帮助广大财政监督工作者全面、深刻地理解政府收支分类改革。
Starting from the 2007 budget year, China will fully implement the government revenue and expenditure classification reform. This reform will not only increase the transparency of the fiscal budget, be conducive to financial supervision, but also promote the government’s financial management according to law. It will also be the starting point for achieving democracy and finance. It will promote corruption from the source, speed up the democratization of socialist politics and promote a responsible The construction of the government has great practical significance. To this end, our feature series contains a series of articles by academics and industry insiders, interpreting the government revenue and expenditure classification reform from different perspectives and from different perspectives, and helping the general financial supervision workers understand the government revenue and expenditure classification reform comprehensively and profoundly.