对实施政府收支分类改革的认识与建议

On Understanding of Implementing the Reform of the Classification of Government Revenue and Expenditures and Corresponding Suggestions

随着财政管理改革的不断深入,原有的政府收支分类"体系不完整、分类不科学、反映不明细、与国际口径不可比"等弊端也越来越明显。通过分析中国政府收入的统一分类,支出功能分类体系,支出经济分类体系,提出抓好科目转换和技术支持工作,统一事业单位项级科目分类标准,改进预算管理模式等,以促进政府收支分类的改革。

With the improvement of socialist market economy system, the public financial system, and financial management system, the previous classification exposes its weaknesses, such as incomplete system, unscientific classification, vague reflection, etc., which becomes increasingly clear. In light of the analysis of China government revenue and expenditures in terms of the uniform classification, expenditure classification system, classification system for economic expenditure, the article argues that special attention should be paid to subject transformation and technical support work; item-level subject classification criteria of public institutions should be unified; budget management mode should be improved so as to promote the reform of the classification of government revenue and expenditures.