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政府支出分类是将政府支出的内容进行合理的归纳并按照类别和层次划分,以便全面准确反映政府支出活动。政府支出分类科目是财政管理的一项基础性工具,为分析政府支出活动的性质、结构、规模以及效益提供技术支撑,在预算编制、预算执行、财务会计核算、预算统计和信息披露等方面发挥着重要作用。科学完备的政府支出分类科目体系有利于提高财政预算管理的水
The classification of government expenditure is to reasonably summarize the contents of government expenditure and classify it according to the categories and levels in order to fully and accurately reflect the government expenditure activities. The government expenditure classification subject is a basic tool of financial management and provides technical support for analyzing the nature, structure, scale and benefits of government expenditure activities, and plays a key role in budget preparation, budget implementation, financial accounting, budget accounting and information disclosure An important role. Scientific and complete government expenditure classification system is conducive to improving the budget management of water