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在已有财税体制改革成果的基础上,2015年山东省财政将突出抓好12项重点改革,确保2015年预算管理改革取得决定性进展,财政支出管理改革取得实质性突破,税制改革取得阶段性成果。——全面推行预决算公开。除涉密信息外,县及县级以上政府要全面公开政府预决算,所有使用财政资金的部门都要公开部门预决算和“三公”经费预决算。细化预决算公开内容,政府预决算要全部明细到支出功能分类的项级科
On the basis of the results of the reform of the fiscal and taxation system, in 2015, Shandong’s finance will give prominence to 12 key reforms to ensure that the budget management reform in 2015 has made decisive progress. The fiscal expenditure management reform has made substantive breakthroughs and the tax reform has achieved initial results . - The full implementation of the final accounts open. Except confidential information, all the governments above the county level and above the county level should make public the government budget in a comprehensive way. All the departments that use financial funds should make public the budget of their department and the budget of “three publics”. Detailed disclosure of final accounts, the government budget should be fully detailed to the expenditure classification of the project