随着我国财政管理模式由计划经济时期的生产建设型财政向公共财政转变,我国政府收支分类体系与支出预算管理中存在的问题越发突出,因此,通过选择政府收支分类体系作为切入点和突破口,切实改进和强化支出预算管理,具有理论上的研究价值和重要的现实意义。本文从政府收支分类体系视角下重点探讨了完善我国支出预算管理的对策。 As China’s financial management mode shifts from the production-oriented finance to the public finance in the period of planned economy, the problems in our country’s government revenue and expenditure classification system and expenditure budget management become more and more prominent. Therefore, by choosing the government revenue and expenditure classification system as the starting point and Breakthrough, effectively improve and strengthen the expenditure budget management, with theoretical research value and important practical significance. From the perspective of the government revenue and expenditure classification system, this paper focuses on how to improve the expenditure budget management in our country.