一、适应新形势，科学界定财政支出范围随着这次政府机构改革的逐步深入，转变政府职能、精减机构和人员，实现政企分开已提上各级党委、政府的议事日程。按照精简、高效的原则，建立政府行政管理体系已迫在眉睫。对此，各级财政部门要抓住契机，将财政部门的职能也随之作相应? I. Adapting to the New Situation and Scientifically Defining the Scope of Public Expenditure With the gradual deepening of the reform of government agencies, the transformation of government functions, the reduction of institutions and personnel, and the separation of government from enterprises have been put on the agenda of party committees and governments at all levels. In accordance with the principle of streamlining and efficiency, it is imperative to establish a system of government administration. In this regard, the financial departments at all levels should seize the opportunity to follow the corresponding functions of the financial sector?