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近年来,我国部门预算改革取得了一定成效,建立了部门预算的基本框架,规范了财政资金的使用。但受经济发展水平及管理体制的制约,部门预算编制中还存在许多问题亟待解决。一、部门预算编制存在的问题(一)预算编制方法欠科学。预算编制粗糙,预算科目体系的构架和内容不科学。目前,仍然沿袭着过去的预算编制方法,部分收支科目分类较粗,没有细化到具体项目上,部门预算与国库集中收付和政府采购等制度改革很难衔接。收支科目未完全将预算外资金收支科目纳入,不能全面反映政府收支活动的全貌。预算编制方法落后,预算定额标准欠合理。当前部门预算编制的定额
In recent years, the departmental budget reform in our country has achieved some success, established the basic framework of departmental budgets and standardized the use of financial funds. However, due to the restriction of the level of economic development and management system, there are still many problems to be solved in the departmental budgeting. First, the departmental budgeting problems (a) the budget preparation method owe science. Budget preparation is rough, and the structure and content of the budget subject system are unscientific. At present, we still follow the past budgeting methods. Part of the subjects of revenue and expenditure are classified coarsely and are not detailed on specific projects. It is very difficult for departmental budgets to converge with institutional reforms such as treasury centralized collection and payment and government procurement. Revenue and expenditure subjects do not fully incorporate the budgetary items of extra-budgetary funds, which can not fully reflect the overall picture of government revenues and expenditures. Budget preparation method is backward, the budget quota standard is not reasonable. The current departmental budgeting of the quota