科学编制部门预算,对理顺分配关系、解决政府财政“缺位”与“越位”,提高资金使用效益等方面有着重要的现实意义。但由于长期以来我国预算编制质量较低,预算编制环节存在诸多缺陷,不可避免地对预算执行产生了巨大冲击,在一定程度上影响了预算执行的质量和预算资金的使用效率。 Scientifically formulating departmental budgets has important practical significance in straightening out distribution relations, resolving “absence” and “offside” of government finances, and improving the efficiency of capital utilization. However, due to the low quality of our country’s budget preparation and the defects in the budget compilation for a long time, it has inevitably had a tremendous impact on the implementation of the budget, which has affected the quality of budget execution and the efficiency of budgetary funds to a certain extent.