This year's financial budget report proposed that "we should adhere to the tight living standards of the Party and government organs, tighten the budget management, asset allocation, government procurement, and other checkpoints." We should strictly control general expenditures, strengthen the budget management of the 'three official' funds, not pay a single project that should not be spent, not spend a single cent of the money that should not be spent, and free up more financial resources to stabilize growth, employment, and prices. ". On March 28th, central departments (units) centrally disclosed the 2023 departmental budget. What are the characteristics of this year's budget disclosure, and what are the new changes in the "ledger" of relevant departments? The reporter interviewed relevant departments and experts. For 15 consecutive years, the "ledger" has been published, the budget disclosure system has been improved, and the "2023 public central budget includes the central budget and the central department budget approved at the first session of the 14th National People's Congress." The relevant person in charge of the Ministry of Finance introduced that the central budget is publicly disclosed by the Ministry of Finance as the main body; After being approved by the Ministry of Finance, the budget of the central department shall be disclosed by each department as the main body. In terms of the central budget, the content disclosed this year covers the four central budgets, the central to local transfer payment budget, and relevant explanations. In terms of the budget of the central department, the disclosure covers the overall revenue and expenditure budget of the department, the revenue and expenditure budget of the financial allocation, and the explanation of key issues. Looking through the budget "ledger" of each central department, it can be found that this year, each department has released nine statements, including the department revenue and expenditure summary statement, which comprehensively and truly reflects the overall situation of department revenue and expenditure and financial allocation revenue and expenditure. Each department also explains the changes in budget revenue and expenditure, the organization's operational funding arrangements, the "three official" funds, and government procurement, as well as the more professional terms. In order to enable the public to find, understand, and supervise, the departmental budgets of various departments will continue to be displayed centrally on the "Central Budget and Final Account Disclosure Platform" set up on the website of the Ministry of Finance, in addition to being publicly available on the department's website. Budget openness is the basic feature and inevitable requirement of modern financial systems, and is an important measure to improve budget management level, improve resource allocation and utilization efficiency, and strengthen budget binding force. Since the central budget was first disclosed to the public in 2009, this year has been the 15th consecutive year that the central department budget has been published as an "account book". "In recent years, the Ministry of Finance has conscientiously implemented the decisions and arrangements of the Party Central Committee and the State Council, and continued to promote new progress in China's budget disclosure." The person in charge said, on the one hand, it has continuously strengthened top-level design and established a framework for the budget disclosure system; On the other hand, we have continuously increased our efforts to orderly promote budget disclosure. Bai Jingming, a researcher at the Chinese Academy of Financial Sciences, said that there are two distinct characteristics of China's central budget openness: first, there are special reports, such as "three official" fund management; The second is a more complete explanation of budget disclosure. "Budget openness comprehensively presents how major strategies, systems, and important policies are implemented in detail, allowing the public to understand how the government's money is spent, and how people's livelihood security is continuously improved. The content is detailed and clearly expressed, which can promote the building of a transparent and transparent government, protect the public's right to know, and strengthen external supervision, reflecting the institutional advantages of our country." Emphasis is placed on performance and efficiency, and promoting the improvement of the efficiency of financial resource allocation. In recent years, in order to improve the allocation and utilization of financial resources