中共中央纪律检查委员会五次全会决定,继续改革体制机制制度,进一步加大从源头上预防和治理腐败工作的力度,重点之一是推进财政制度改革,强化资金管理。可见,财政改革已经成为加强党风廉政建设的重大措施。我国现行的财政管理体制、管理方法和运行机制越来越不适应社会主 The Fifth Plenary Session of the Discipline Inspection Commission of the CPC Central Committee decided to continue reforming the system and mechanism and further intensify efforts to prevent and control corruption from the source. One of the key points is to push forward the reform of the financial system and strengthen fund management. As can be seen, the fiscal reform has become a major measure for strengthening the party’s work style and building a clean government. The current financial management system, management methods and operating mechanism in our country are not suited to the society