关于深化部门预算改革的研究

On Deepening the Reform of Departmental Budget

实行部门预算是我国在财政支出管理上推出的一项重大体制改革。自1999年起,我国着手预算编制改革,试编部门预算,取得了较好的效果,但同时部门预算在改革的实施过程中,也产生了诸多问题。

Departmental budget is a significant system reform about the financial expenditure in China. Our country has set about budget reform since 1999, and tried compiling departmental budget, which has got good results. However, meanwhile the departmental budget has also brought a lot of problems.