部门预算编制中存在的一些问题及对策

Some Problems Appearing in Budget Establishment of Departments and Their Countermeasures

部门预算改革对构建我国公共财政框架起着关键性的作用,几年来部门预算改革取得了一定的成效,建立了部门预算的基本框架,细化了预算,规范了财政资金的使用,但部门预算编制中还存在预算编制法规不完善、相对滞后,政府预算收支科目设置不科学、不合理等问题需要完善。

Departmental budget reforms play a cr.：tical role in setting up national public financial structure and in recent year, they made some achievements, establishing the basical frame of departmental budgets, detailing budgets, and standardizing the usage of financial funds, But there are still some problems in the system of departmental budgets, such as incomplete laws in the system, laying behind, unreasonable items of the income and expenses of depart mental budgets which need to be improved.