政府收支分类,就是对政府收入和支出进行类别和层次划分,全面、准确、清晰地反映政府收支活动。政府收支分类科目是编制政府预决算、组织预算执行以及进行会计明细核算的重要依据。近年来,建立国库集中支付制度,是为加强对财政性资金的管理,强化 Government revenue and expenditure classification, is the government revenue and expenditure categories and levels of division, a comprehensive, accurate and clear reflection of government revenue and expenditure activities. Government revenue and expenditure classification subjects is the preparation of government budgetary final accounts, the implementation of budget and accounting detailed accounting basis. In recent years, the establishment of treasury centralized payment system is to strengthen the management of financial funds, strengthen