中央部门预算改革发展历程及现状分析——对2010年中央部门预算公开背景下的思考

Centra department budgeting reform development course and present situation analysis——thinking of 2010 central department budgeting opening

部门预算作为我国市场经济体制下对于预算管理改革的新探索,在经历了10年的发展历程之后又达到了一轮新的高潮。2010年两会以来,中央近40多个部门相继公开了其部门2010年的财政预算。本文旨在从中央部门预算的发展历程出发,分析部门预算在在其发展过程中的起起落落,并结合2010年财政部部门预算的相关信息分析我国中央部门预算的经验和方法,为中央部门预算进一步发展奠定基础。

As a brand-new exploration under the circumstance of economic system focuses on market,departmental budget experienced ten years＇ development and ultimately reached a climax in 2010.Since the requirement in the NPC and CPPCC of 2010,nearly forty or more central departments have published their departmental budgets in finance.The essay aims to analyze the ups and downs of central department budget,from the angle of the development process,combines with the departmental budget information supplied by the Ministry of Finance Department so as to summarize the experiences and methods in the reform of central departmental budget.it can spontaneously lay the foundation for the further development of central department budget.