党的十六大报告再次强调，深化行政管理体制改革，进一步转变政府职能，改进管理方式，提高行政效率，降低行政成本，形成行为规范、运转协调、公正透明、廉洁高效的行政管理体制。“降低行政成本”，在党和政府的文献中是第一次正式提出，这对于公共财政框架的建设是一个重要 The report of the 16th National Congress of the CPC once again emphasized the need to deepen the reform of the administrative management system, further transform the functions of the government, improve the management style, improve the administrative efficiency and lower the administrative costs and form an administrative management system that is standardized in conduct, fair in operation, fair and transparent, clean and efficient. “Reducing Administrative Costs” is the first official submission in the party and government literature that is important for the construction of a public financial framework