十八大以来,政府和部门预决算信息公开作为深化财税体制改革、建立现代财政制度的重要内容,更加受到党和政府高度重视和社会各界的广泛关注。经济社会发展进入新常态,预决算公开工作也面临着新形势和新要求,现从理论和实践结合的角度,对存在的问题深入分析,研究新常态下国家治理和经济体制改革相适应的预决算公开对策和建议。一、关于政府和部门预决算公开的重要性政府和部门预决算公开是政府财政管理的重要改革,对于推动政 Since the 18th CPC National Congress, the disclosure of the budget of the government and departmental accounts has become an important part of deepening the reform of the fiscal and taxation system and setting up a modern financial system. It has also received more and more attention from the party and the government and widespread public concern. The economic and social development has entered a new normal and the open budget of the final accounts also faces new situations and new requirements. From the perspective of combining theory and practice, the existing problems are analyzed in depth, and the preconditions for the state and economic restructuring under the new normal are studied Final accounts open measures and recommendations. First, on the importance of government and departmental open budget Final accounts Government and departmental open budget is an important reform of government financial management, for the promotion of government