从预算五特性角度推进我国部门预算改革的建议

Suggestions on Deepening the Reform of Department Budget from the Perspective of Budget's Five Characters

部门预算是目前我国财政领域的重要改革之一。本文基于国家预算本身应具有的全面性、准确性、绩效性、法律性、综合性等特点,对我国实施六年的部门预算进行考察,发现部门算并没有完全符合这些内在要求,并据此提出相应的改进对策和建议。

Department budgeting is the actively implemented reform in China＇s fiscal field. According to the five characters of government budget, i.e. integration, accuracy, performance, legislation, eombination, the author verifies the implementation of the department budget, and then puts forward the suggestions on how to improve the reform.