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伴随着我国经济体制改革不断深入,尤其是社会主义市场经济体系的逐步确立,构建社会主义公共财政及其运行体制已成为我国财政改革的基本方向。近几年来,按照公共财政框架的基本要求,改革预算编制,实行“零基预算”、推行会计集中核算、建立政府采购、实行国库集中支付和转移支付制度等,可以说,这些改革项目的推进,为公共财政的建立提供了必要的前提和基础。
Along with the continuous deepening of China’s economic restructuring, especially the gradual establishment of a socialist market economy, the construction of socialist public finance and its operational system has become the basic direction of China’s fiscal reform. In recent years, in accordance with the basic requirements of the public financial framework, reforming the budget formulation, implementing “zero-based budgeting”, centralizing accounting practices, establishing government procurement, and implementing treasury centralized payment and transfer payment systems, we can say that the promotion of these reform projects , Provided the necessary premises and foundation for the establishment of public finance.