近几年来,国家财政、会计制度不断进行改革,特别是预算、决算制度改革力度较大,虽然国家对“一般预算支出目级科目”内容进行了多次调整和补充,各地方财政部门也对地方事业单位基本支出和项目支出预算制定了管理办法,在年终决算时也 In recent years, the state’s financial and accounting systems have undergone constant reforms. In particular, the budget and final accounts system have been greatly reformed. Although the state has made many adjustments and supplements to the “general budget expenditure level subjects”, the local financial departments have also made changes Local institutions and expenditures on basic expenditures project budgets developed a management approach, the year-end accounts also