随着市场经济体制改革的不断深入,我国的财政体制改革也进入了一个新的阶段,由过去的以财政收入改革为重点,转变为当前在兼顾收入改革的同时,重点进行财政支出方面的改革。自1998年以来,我国确立了构建公共财政框架的改革方向,几年来已经取得了可喜的成果。作为公共财政框架中重要组成部分的政府预算制度,在国家调控经济、收入计划的安排和支出的控制等方面,有着举足轻重的地位。按照市场经济 With the continuous deepening of the reform of the market economy system, our country’s financial system reform has also entered a new phase. From the past, we focused on the reform of the fiscal revenue, and at the same time we focused on the reform of fiscal expenditure while taking into consideration the income reform . Since 1998, our country has established the direction of reform in building a public financial framework and has achieved gratifying results in the past few years. As an important part of the public finance framework, the government budget system plays a decisive role in controlling the economy, the planning of income plans and the control of expenditures. Follow the market economy