随着以部门预算、国库集中收付、收支两条线、政府采购等为先导的国家财政改革逐步深入,为了加强预算管理,又发布了新的政府收支分类和核算办法,把预算的事前控制、事中控制和事后控制串接起来,实现了预算、核算、决算相结合的一体化, With the gradual deepening of the national fiscal reform with departmental budgets, treasury centralized collection and payment, two lines of revenue and expenditure, and government procurement as the guide, in order to strengthen budget management, a new government revenue and expenditure classification and accounting method has been released, Pre-control, control and post-event control in series together, to achieve a combination of budget, accounting, final accounts integration,