中央《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》(简称《实施纲要》)在加强反腐倡廉制度建设中指出:深化财政体制改革,进一步深化收支两条线管理改革,完善转移支付制度,全面推行部门预算、国库集中收付制度,完善预算法律,加快建立财政资金绩效评价体系,形成财政资金规范、安全、有效运行的机制。在加强对权力运行的制约和监督中指出:加强对财政资金运行的监督,健全公共财政体制,规范财政资金分配行为。监督检查部门预算、国库集中收付、政府采购和收支两条线管理的落实情况。完善预 The Central Government’s “Outline for the Implementation of the System of Punishing and Preventing Corruption, Equal Attention to Education, Institutions and Supervision” (referred to as the “Implementation Outline”) pointed out in the process of strengthening the system of combating corruption and upholding integrity that deepening the reform of the financial system and further deepening the management reform on the two lines of revenue and expenditure , Improve the transfer payment system, the full implementation of departmental budgets, treasury centralized payment system, improve the budget law, accelerate the establishment of financial capital performance evaluation system, the formation of a standardized, safe and effective operation of the financial mechanism. In strengthening the restriction and supervision on the operation of power, it is pointed out that the supervision over the operation of financial funds should be strengthened, the public financial system should be perfected, and the distribution of financial funds should be regulated. Supervise and inspect the budget of the department, the central treasury collection, government procurement and revenue and expenditure management of the implementation of the two lines. Perfect pre-