政府收支分类改革

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

我国新发布的《政府收支分类改革方案》，对现行政府会计确认与计量基础提出了挑战。

The Scheme for Reformation of Governmental Income and Expenditure Classification issued in Feb.2006 brings a challenge to basis of current government accounting .

我国将于2007年全面实施政府收支分类改革，重构与市场经济体制相适应的预算管理收支科目分类。

The reform of government revenue and expenditure will be put into action in 2007.in order to set up a modern budget administration according to the marketing economic system .

尤其是将于2007年1月1日起在全国全面实施的《政府收支分类改革方案》，更是公共预算改革的一项重大配套措施。

Especially , the " Scheme of Classified Reform on the Governmental Incomes and Expenses " initiated from July 1 ~ ( st ), 2007 will be an important related measure to the public budgeting reform .

本文立足于政府收支分类改革前后的比较，从财政性教育经费的来源渠道与预算安排形式，论述了政府收支分类改革对财政性教育经费投入模式所带来的影响；

This article , based on the categorizations comparison before and after the reform , deals with the source of education fund , budget form as well as the influence that the reform has had on the financial investment for education .

政府职能的转换、公共财政体制的改革、政府绩效评价制度的建设以及政府收支分类科目的改革等，均对政府会计信息提出了新的要求。

It requires complete and transparent accounting information from the government for transforming government functions , reforming public financial system , building governmental achievement evaluative system and coordinating with the reform of governmental income and expense classification .