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我国从2007年1月1日开始执行的政府收支分类体系,政府收支分类改革是财政预算管理的基础环节,推进和实施政府收支分类改革,是改革公共财政制度的客观需要,同时体现了政府反腐倡廉的决心。本文论述了本次改革的内容和特点,详细分析了新的收支体系的优势,并阐述了新的政府收支分类方法下如何加强预算管理的策略。
The government revenue and expenditure classification system implemented in China from January 1, 2007, the reform of the government revenue and expenditure classification is the basic link of the budget management. To promote and implement the reform of the government revenue and expenditure classification is an objective need to reform the public finance system, The determination of the government to fight corruption and build a clean government. This article discusses the content and features of this reform, analyzes the advantages of the new revenue and expenditure system in detail, and elaborates on how to strengthen the budget management strategy under the new government revenue and expenditure classification.