预算管理制度是公共财政制度的核心。我国从1999年开始的部门预算改革,解决了由计划经济向市场经济转轨过程中预算管理存在的不少突出问题,推动了我国预算管理水平迈上新台阶。本文拟就如何进一步向现代部门预算制度迈进,谈些看法和思路。一、以科学发展观为统领,按照国际上通行的目标逐步推进 The budget management system is the core of public finance system. The departmental budget reform started in 1999 in our country solved many prominent problems in the budget management during the transition from a planned economy to a market economy and promoted the level of budget management in our country to a new level. This article intends to further advance to the budgetary system of the modern department, talk about some ideas and ideas. First, with the scientific concept of development as the guide, in accordance with the internationally accepted goal of gradual progress