政府收支分类科目是设置财政总预算会计科目的主要依据。2006年2月财政部颁布了新的政府收支分类科目,并从2007年1月起执行新的分类科目,将有助于建立起我国财政信息管理系统。财政总预算会计必须与政府收支分类科目相适应,因而带动了财政总预算会计科目的变革。 Government revenue and expenditure classification subjects is the main basis for the establishment of fiscal budget accounts. In February 2006, the Ministry of Finance promulgated a new government revenue and expenditure classification subject and implemented the new classification subject from January 2007, which will help to establish China’s financial information management system. The total fiscal budget accounting must be consistent with the government revenue and expenditure classification subjects, which led to changes in the overall financial budget accounts.