“加快行政管理体制改革,建设服务型政府”是党的十七大报告中的重要内容之一。服务型政府的建设,不但是政府职能从行政管理型向服务型的转变,而且还应包括政府规模结构的优化、行政成本的降低、行政效能的提高。财政在服务型政府的建 “Accelerating the reform of the administrative system and building a service-oriented government” is one of the important elements in the report to the 17th National Congress of the Communist Party of China. The construction of service-oriented government is not only the transformation of government functions from administrative management to service-oriented, but also includes the optimization of government scale structure, the reduction of administrative costs and the improvement of administrative efficiency. Financial construction of service-oriented government