Research on the Relationship Between Classification of Government Revenues Expenditures and Reform of Departmental Budget

摘要

The aim of establishing the state treasury centralism payment system is to strengthen financial fund management, consolidate the restraint and surveillance of budget payment behavior, which fundamentally enhances the efficiency of financial fund. If the state treasury centralism payment system wants truly to display function according to the vested goal, we must establish the perfect corresponding budget control system, which defines correct scientific classification of revenues & expenditures, constructs a set of standard and integrity subject system of the government revenues & expenditures. Through scientific method of budget establishment, we are able to format a complete standard departmental budget. Because the state treasury centralism goes on the payment and its only basis is the departmental budget. Therefore, only inhering explicit and scientific budget basis, we can truly realize the restraint and the active oversight of the budget payment behavior.