部门预算改革是在我国社会主义市场经济体制改革的背景下,为了更好地发挥预算功能而进行的一项制度性改革。经过几年的实践,我国在预算的编制、审核、监督、执行等方面探索了一些成功的经验。但由于经济发展水平、经济管理模式与其他因素的制约,部门预算的改革仍存在着阻力和缺陷,需要进一步改革和完善。 The departmental budget reform is an institutional reform carried out in the context of the socialist market economic system reform in our country in order to give full play to its budgetary functions. After several years of practice, China has explored some successful experiences in budget preparation, examination, supervision and enforcement. However, due to the constraints of economic development level, economic management mode and other factors, there still exist resistance and defects in the reform of departmental budgets, which needs further reform and improvement.