经国务院批准,从2007预算年度开始,我国将全面实施政府收支分类改革。各地正在紧锣密鼓推行这一改革,明年的预算已在今年下半年按新的改革方案进行编制。说到底,这项改革就是要在财政分配上算“明白账”,让决策者和社会公众清楚“政府财政资金怎么来、做何事、谁做的、谁负责、怎样花”。关于这项改革的意义,本期“理论”栏目中,几 Approved by the State Council, starting from the 2007 budget year, China will fully implement the reform of the government revenue and expenditure classification. This reform is being carried out intensely by all localities. The budget for next year will be prepared in accordance with the new reform plan for the second half of this year. In the final analysis, this reform is to make a “clear account” of the fiscal distribution so that policymakers and the general public can clearly understand “what is the government’s fiscal fund, what to do, who does it, who is responsible and how to spend it.” The significance of this reform, the current “theory” section, a few