编制部门预算是继分税制财政体制推行之后的又一项重大改革措施,近两年来从中央到地方都在进行试点。从试点结果看,有的地方搞得比较顺利;有的地方阻力很大,有反复;有的地方搞的貌似神不似。及时研究试点过程中出现的问题,对这项改革措施的顺利推广很有必要。 The preparation of departmental budgets is another major reform measure following the introduction of the tax-sharing system. In the past two years, pilot projects have been carried out from the central government to local governments. From the pilot results, some places made more smoothly; in some places a great resistance, there are repeated; some places engage in looks like God does not like. Timely study the problems that occurred in the pilot process, the smooth promotion of this reform measure is necessary.