一、全面理解、切实掌握部门预算编制改革的内容和方法 　　部门预算，是指由各部门根据其履行职能的需要，按照内容全面、完整，项目确定、明细，定额科学公平，程序规范、透明的原则要求，统一编制反映本部门所有收入和支出的综合预算，一个部门一本预算。部门预算编制改革 First, to fully understand and effectively grasp the content and methods of departmental budget reform Department budget, is defined by the various departments in accordance with its needs to perform its functions, according to the content of a comprehensive and complete, project identification, details, quotas scientifically fair, standardized procedures, transparent The principle requires that a unified budget reflecting all revenues and expenditures of the department and a budget of one department be prepared in a unified way. Departmental Budgeting Reform