部门预算改革是财政支出管理的一项重要改革,是我国政府预算制度改革中的一项重大举措,但在执行过程中仍存在一些问题需要切实解决好。本文拟就部门预算改革暴露出的问题及相关因素作一剖析,为部门预算改革顺利进行发表一孔之见。一、现行部门预算改革中的问题1.对部门预算改革 The departmental budget reform is an important reform of fiscal expenditure management and a major move in the reform of the government budget system in our country. However, there are still some problems in the implementation of the government budget that need to be effectively solved. This article intends to analyze the problems exposed by the departmental budget reform and related factors to make an analysis of the smooth implementation of departmental budget reform. First, the current departmental budget reform issues 1. On the departmental budget reform