部门预算改革的实践与思考

On the Thinking and Practice of the Departmental Budget Reform

部门预算改革是我国在财政支出管理上推出的一项重大管理体制改革,经过近几年的实践,总结了一套行之有效的办法,但在执行过程中也暴露出一些问题,如定额标准脱离实际、编制时间不够充分等。因此,为进一步完善部门预算改革,必须进一步做好宣传工作,搞好配套改革,完善系统软件,加长编制时间,加强事后监督。

The departmental budget reform, one of the important managerial system reform of the expenditure management in China, has achieved some effective measures after year＇s practice. However, there are still some shortcomings as the quota standard losing contact with the reality and inadequate time for working out the budget. In this paper, the author puts forward that more measures can be taken to improve the departmental budget as： improving the publicizing job, bettering the corresponding reform, perfecting the systematic software, lengthening the time for working out the budget and strengthening the monitoring.