部门预算的改革与完善

Reform and Improvement of Departmental Budget

部门预算改革是在我国社会主义市场经济体制改革的背景下,为了更好地发挥预算功能而进行的一项制度性改革。经过几年的实践,我国在预算的编制、审核、监督、执行等方面探索了一些成功的经验。但由于经济发展水平、经济管理模式与其他因素的制约,部门预算的改革仍存在着阻力和缺陷,需要进一步改革和完善。

With the reform of socialist market economic system,departmental budget is becoming a kind of reform which is conducive to carry out budget function.After several years of practice,a store of successful experience has been accumulated on the planning,auditing,supervising and enforcing of budget.However,there are still many obstacles and defects due to the restraint of the level of economic growth,economic management mode and other factors.So departmental budget still needs improving and reforming.