当前,县级财政面临诸多困难,收入增长缓慢,刚性支出增长较快。因此对财政支出管理进行改革,把有限的资金用在“刀刃”上,提高财政资金的使用效率,便成为当务之急。山东省五莲县近几年大力推行部门预算编制改革,进行了有益的尝试,取得了较好的效果。一、严格部门预算的编制2002年起,在编制预算时,本着保证重点、兼顾一般,量入为出、收支平衡,公平、效率的原则对县直行政事业单位全面推行了部门预算。一是实行零基预算。所有支出以产生的支出效益为标准重新编列,不受往年预算项目和数量的束缚,一律从零开始。根据财力情 At present, the county-level treasury faces many difficulties, with slow revenue growth and rapid growth in rigid expenditures. Therefore, the reform of fiscal expenditure management, the limited funds used in “cutting edge ”, to improve the efficiency of the use of financial resources, it has become imperative. In recent years, Wulian County, Shandong Province, vigorously promoted the reform of departmental budgeting and made useful attempts and achieved good results. I. Strict Sectoral Budget Establishment Since 2002, when preparing the budget, the departmental budget has been fully implemented for the county-level administrative units in line with the principle of ensuring the key points, taking into account the general, taking into account the balance of payments, fairness and efficiency. First, the implementation of zero-based budget. All expenditures have been restated on the basis of the expenditure benefits generated. From the budget items and quantity in previous years, all expenditures will start from scratch. According to financial resources