86. 三分之二的联合国实体正在进行的筹资问题结构性对话21 是联合国发展系统改革进程的一项关键内容。对话旨在更清楚地说明各组织战略计划概述的预期成果和影响以及为之供资的可用资源。这样的对话进程可通过在治理层面的实质性审议，大力加强目前的供资做法，以求使供资与各项职能保持一致，并反过来在联合国实体与会员国和其他利益攸关方之间建立信任。最终，只有赢得会员国和其他利益攸关方的信任，才能确保联合国发展系统的相关性。
86. The structured financing dialogues being conducted in two thirds of United Nations entities22 represent a key element in the reform process of the United Nations development system. The dialogues are aimed at providing greater clarity on expected outcomes and impact outlined in the strategic plans of organizations and the resources available to finance them. Such a dialogue process has the potential to significantly strengthen current funding practices towards the alignment of funding with functions through substantive deliberations at the level of governance, which, in turn, will build trust between United Nations entities and Member States and other stakeholders. In the end, it is the trust of Member Sta tes and other stakeholders that ensures the relevance of the United Nations development system.