随着国家经济管理体制和财政管理体制的改变、发展变化,监狱作为国家刑罚执行机关,担负着惩罚和改造罪犯的双重任务。为建立并不断完善监狱经费财政保障体系,确保监狱罪犯改造的安全、稳定,监狱进行了一系列体制的改革,如:监企分开、收支分开体制改革;国库集中支付制度;政府收支分类、部门财政预算等,这些财政预算管理相关制 With the change, development and change of the state economic management system and the financial management system, the prison, as the executive authority of the state penalties, has the dual task of punishing and transforming criminals. In order to establish and continuously improve the financial guarantee system for prison funds and ensure the safety and stability of prisoners’ remolding, a series of institutional reforms have been carried out in prisons, such as the separation of supervision and management as well as the reform of separate revenue and expenditure system; the treasury centralized payment system; the government revenue and expenditure classification , Departmental budgets, etc. These budget-related systems