当前我国财政改革的重点已转向支出领域 ,支出管理制度改革将成为“十五”期间我国财政体制改革的主线 ,部门预算改革构成了当前经济体制改革的一个关键步骤。“这项改革的意义不亚于 1 994年我国进行的财政体制和税制改革”。目前世界上许多市场经济国家 ,如美、日、英、法 ,? At present, the focus of China’s fiscal reform has shifted to the area of ​​expenditure. The reform of the expenditure management system will become the main line of China’s fiscal reform during the Tenth Five-Year Plan. The reform of the departmental budget constitutes a key step in the current economic reform. “The significance of this reform is no less than that of the fiscal system and tax reform that our country conducted in 1949.” At present, many market economy countries in the world, such as the United States, Japan, Britain, France and China?