2007年是实行新的政府收支分类改革后,按新科目编制预算的第一年。当前,各行政事业单位正在编制2008年预算,很多单位仍然使用老的科目来理解和编制2008年预算编制工作。所以,本文认为非常有必要与大家一起探讨2008年预算与以前预算相比相同点是什么?不同点又在哪里?如何按照财政部的最新规定做好预算编 2007 is the first year after the implementation of the new government revenue and expenditure classification reform according to new subjects. At present, the administrative units are preparing the 2008 budget. Many units still use the older subjects to understand and compile the 2008 budget preparation. Therefore, this article deems it necessary to discuss with everyone the similarities between the 2008 budget and previous budgets, what is the difference, and how to make a budget according to the latest regulations of the Ministry of Finance