一、编制程序和方法有待完善在发达的市场经济国家,凡涉及经济方面的所有政府活动,都要通过预算来反映。从编制程序上看,国家预算一般都由国家立法机关最后批准生效,所以,预算编制的过程,实际上就是一个立法过程。基于此,市场经济发达国家对预算编制均予高度重视,预算编制时间长,准备与磋商充分,各个环节衔接自然。结合推行部门预算以来的实际,我国部门预算编制需要解决以下几个问题。1.缺少必要的指导环节作为国家宏观经济管理部门和国家预算编制主体,财政部应该在预算编制开始前向各部门提供预算编制的原则和 I. Preparation Procedures and Methods to be Perfected In developed market economy countries, all government activities involving the economy should be reflected in the budget. From a programming point of view, the state budget is generally approved by the national legislature for its final approval. Therefore, the process of preparing a budget is actually a legislative process. Based on this, the market economy developed countries attach great importance to the budget preparation, budget preparation for a long time, preparation and consultation is full, all aspects of the convergence of nature. Combined with the actual implementation of departmental budgets, our departmental budgets need to address the following issues. 1. Lack of Necessary Guidance As the state macroeconomic management agency and the main body of state budget preparation, the Ministry of Finance should provide departments with the principle of budget preparation and