一个被称作“3+1”的政府部门预算管理模式,即将在上海市信息化建设、学科建设、大型科研设备购置三个领域进行试点,以提升财政支出效益。所谓“3+1”,“3”指预算支出中即将施行的“三级预算项目库、三边功能预算、三年滚动预算”,“1”指的是权责发生制会计核算原则。“三级 A government budget management model called “3 + 1” will soon be piloted in three areas: informatization construction in Shanghai, disciplinary construction and large-scale scientific research equipment purchase so as to enhance the efficiency of financial expenditure. The so-called “3 + 1” and “3” refer to the “Three-level Budget Project Library, Three-side Functional Budget and Three-Year Rolling Budget” to be implemented in the budget expenditures. The “1” refers to the accrual basis of accounting principles. "Three levels