The Research On The Reform Of The Governmental Revenue And Expenditure Classified Of China In GFS Pattern

Along with the transformation of government functions, as well as by China's financial management during constructive finance of the Period of planned economy to public finance, the problems of Chinese Governmental Revenue and Expenditure Classified becomes more and more prominent, and the community's voice to enhance transparency in the government budget and strengthen financial supervision is increasingly high. Therefore, by choosing GFS as the breach point, effectively improve and optimize system of the Governmental Revenue And Expenditure Classified, the present paper not only has theoretical value but has practical significance.The GFS uses the basic concept, the classification and the definition ,is founded on the economical reasoning and principle to be universally true .Therefore, it is suitable for all economic types, but the scientific classification to carry on the government budget revenue and expenditure, is reflected basic premise of the government moves comprehensively and accurately. This article takes the GFS as a breakthrough point, takes the government revenue and expenditure classification system reform as the turning point, the introduction and analyzes based on the GFS, through studying the question that the differences between our country present revenue and expenditure classification and traditional revenue and expenditure classification and the government revenue and expenditure classification, explores the necessity and the feasibility that it carries on the GFS reform in our country, finally attempts to make the GFS which is suit for our country national condition.This article takes GFS that is crucial as a breakthrough point creatively , researches the reform question of government revenue and expenditure classification ; the comparative analysis based on our country government revenue and expenditure classification system and in the GFS , comes to the necessity that it is carrying on the GFS reform in our country ,then works on the feasibility study from the social basic system, the government locates, the system, the government accounting system and financial revenue and law system of expenditure conducts in our country. And combining the current government revenue and expenditure classification system reform, explores the reform principle that our country carries on the GFS, limits the revenue and expenditure scope of our country government through the government revenue and expenditure function classification and the cross classification of the economical classification, finally carries on revenue and expenditure subject and the GFS transformation work of our country government, so as to realize the our government revenue and expenditure classification system increasingly consummation.