为完整、准确地反映政府收支活动,进一步规范预算管理、强化预算监督,现决定自2007年1月1日起全面实施政府收支分类改革。一、改革的指导思想政府收支分类改革的指导思想是,适应市场经济条件下转变政府职能、建立健全公共财政体系的总体要求,逐步形成一套既适合我国国情又符合 To complete and accurately reflect the government revenue and expenditure activities, to further standardize budget management, strengthen budget supervision, is now decided January 1, 2007 full implementation of the government revenue and expenditure classification reform. I. Guiding Ideology of Reform The guiding ideology of the reform of the government revenue and expenditure category is to adapt to the overall requirements of transforming the functions of the government and establishing and perfecting the public financial system under the conditions of a market economy and to gradually form a set of policies that are both in line with China’s national conditions and in line with