第一个特性是完整性。体现在两个方面：一是部门预算包括所有收支事项预算。部门预算以部门为依托，将各类不同性质的资金统一编制到使用这些资金的部门，使部门预算成为一个覆盖所有公共资源的完整预算。二是部门预算包括所有预算单位收支预算。部门预算既包括本部门行政单位 The first feature is completeness. Reflected in two aspects: First, the departmental budget includes all revenue and expenditure budget. Departmental budgets are department-based, and various types of funds of different nature are uniformly compiled into departments that use these funds, making the departmental budgets a complete budget covering all public resources. Second, departmental budgets include budgetary budgets for all budgets. The department budget includes both the departmental administrative unit