1999年 1 0月 ,财政部下发《关于改进 2 0 0 0年中央预算编制的通知》 ,拉开了我国财政预算编制工作改革的序幕。其核心内容是“早编预算 ,细化预算编制 ,编制部门预算”。一、调整支出结构 ,建立新型的结算关系。新的预算编制方法 ,使预算编制工作朝着更为科学、合理、高效的 In January 1999, the Ministry of Finance issued the “Notice on Improving the Central Budget Compilation in 2000”, which kicked off the reform of China’s budget preparation. Its core content is “early budgeting, detailed budget preparation, departmental budgeting.” First, adjust the expenditure structure and establish a new type of settlement relationship. The new method of budgeting has made budgeting more scientific, rational and efficient