政府收支分类改革的认识与思考

新的政府收支分类体系有效克服了原分类体系不能清晰反映政府收支全貌和职能活动情况的弊端,充分体现了国际通行做法与国内实际的有机结合,充分体现了市场经济条件下建立健全我国公共财政体系的总体要求,对进一步提高政府预算的透明度,强化预算管理与监督,从源头上治理腐败,促进社会主义民主政治建设,具有十分重要的意义。

The Cognition and Consideration about the Reform of the Government Revenue and Classification

The new system of government revenue and classification effectively surmounts the shortcomings that the primary classification system can not clearly reflect the whole picture of the government revenue and function,which fully embodies the real combination of international current way and domestic actual situation,and fully embodies the overall requirements to perfect public finance system of our country under the market economy condition.It is of very significance to further raise the transparency of government budget,and reinforce the budget control and supervision,thereby promoting the construction of socialism democratic politics.