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部门预算,是指由政府各部门编制的,经财政部门审核后立法机关审议通过的,反映部门所有收入和支出的一种预算制度。解决部门预算中存在的问题需要各部门多方面的努力,需要其他财政改革措施的不断深入,才能使部门预算制度日趋完善。
The department budget refers to a budget system prepared by various government departments and examined and approved by the legislature after the approval of the financial department and reflecting all the departmental income and expenses. To solve the problems existing in departmental budgets needs the efforts of various departments in various fields and needs further deepening of other fiscal reform measures so that the departmental budget system can be improved day by day.