近年来,浙江省云和县实行了部门预算,但成效不明显,主要体现在以下三个方面。一是零基预算难以实施,财政分配不公问题没有真正解决。由于传统观念很难改变,财政部门“一下”部门预算控制数时,仍以各部门上年的基数作为重要参考依据,基数小的部门“吃亏”。对于部门而 In recent years, Yunhe County, Zhejiang Province, implemented a departmental budget, but the results are not obvious, mainly reflected in the following three aspects. First, it is difficult to implement the zero-based budget and the problem of unfair fiscal distribution has not been solved. As the traditional concept is difficult to change, the budget department of the finance department will still use the base of the previous year of each department as an important reference. The department with a small base will suffer a loss. For the department