党的十五届五中全会和十六届三中全会将建立健全公共财政体制,作为建立和完善社会主义市场经济体制的一项重要内容,通过几年来的改革与发展,公共财政体制的框架已基本确立。财政改革取得重大进展,部门预算、国库集中收付、政府采购和收支两条线改革不断深入,财政调控经济的方式不断创新。财政支出结构进行了重大调整,大幅增加了支持解决“三农”问题的投入和社会保障、教 The Fifth Plenary Session of the 15th CPC Central Committee and the Third Plenary Session of the 16th CPC Central Committee will establish and improve a public financial system as an important part of establishing and perfecting the socialist market economic system. Through the reforms and developments of the past few years, the framework of the public financial system, Has basically established. Significant progress has been made in the fiscal reform. The departmental budgets, centralized treasury collection and payment, government procurement and revenue and expenditure are continuously deepened, and the means of financial regulation and control of the economy are constantly being innovated. The fiscal expenditure structure has undergone major adjustments and substantially increased input and social security in support of the “three rural issues”