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记者(以下简称记):什么是部门预算?许建国副厅长(以下简称许):简单讲,部门预算就是一个部门一本预算。它是部门依据国家有关政策规定及其行使职能的需要,由基层预算单位编制,逐级上报、审核、汇总,经财政部门审核、政府审定后提交立法机关依法批准的涵盖部门各项收支的综合财政计划。其特点是,部门预算涵盖了部门或单位所有的收入和支出,不仅细化到具体的基层预算单位和项目,同时又细化到按预算科目划分的各支出功能。记:为什么要推行部门预算?
Reporter (hereinafter referred to as mind): What is the department budget? Xu Jianguo, deputy director (hereinafter referred to Xu): Simply put, the department budget is a department of a budget. It is the department in accordance with the relevant provisions of the state policy and its functions need to be prepared by the grassroots budget unit, level by level, audit, summary, review by the financial sector, the government approval submitted to the legislature for approval of the various departments covered by the revenue and expenditure Integrated financial plan. It features a departmental budget that covers all the revenue and expenses of a department or unit, not only refined to specific budget units and projects at the grassroots level, but also refined to the various spending functions by budgetary component. Note: Why should we implement departmental budget?