胡锦涛总书记曾指出:“建设服务型政府,首先要创新行政管理体制。要着力转变职能、理顺关系、优化结构、提高效能,把政府主要职能转变到经济调节、市场监管、社会管理、公共服务上来。”笔者近期参加某县近三年财政决算审计,从该县近三年的财政预决算、财政资金管理使用及其效益、有关财政政策的运用情况看,政府职能有待进一步转变。 General Secretary Hu Jintao pointed out: “To build a service-oriented government, we must first of all innovate the system of administrative management. We must make every effort to change our functions, straighten out relations, optimize structure and improve efficiency. We should shift the main functions of government to economic regulation, market supervision and social management, Public service up. ”" I recently participated in a county audit of fiscal accounts for the past three years, from the county nearly three years of the financial budget, financial management and use of benefits, the use of fiscal policy, the government functions to be further changed .