现阶段我国部门预算的改革正在不断深入,部门预算制度日渐成熟,改革效果显著。但仍不能满足公共框架下部门预算管理的目标要求,还有不足之处,实践证明还存在一些问题,需要进一步改革和完善。 At the present stage, the departmental budget reform in our country is constantly deepening, the departmental budget system is gradually maturing, and the reform has achieved remarkable results. But still can not meet the goal of departmental budget management under the public framework. There are still some shortcomings. Practice has proved that there are still some problems that need further reform and improvement.