政府预算收支科目，是预算收支内容的具体表现，是编制预算、决算，组织预算执行和进行财政统计的依据。科学设计预算科目，对加强预算管理，全面反映预算收入来源和各种支出用途，正确体现国家的方针政策，集中反映国民经济运行和社会经济事业发展，都具有重要意义。建国以来 The subject of government budget receipts and disbursements is a concrete manifestation of the contents of budget receipts and expenditures and is the basis for the preparation of budgets, final accounts, execution of organizational budgets and financial statistics. The scientific design of budget subjects is of great significance to strengthening budget management, fully reflecting sources of budgetary revenues and various expenditures, correctly reflecting the country’s principles and policies, and concentrating on the development of the national economy and the development of social economy. Since the founding