部门预算编制过程中的交易成本属于事前交易成本。由于各参与主体行为目标的差异及信息不对称必然导致交易成本产生。本文分析了影响预算编制的交易成本的因素,并提出了一些有利于降低交易成本的举措。 Transaction costs in the departmental budgeting process are ex ante transaction costs. Due to the differences in the goals of the participating actors and the asymmetric information, transaction costs will inevitably result. This article analyzes the factors that influence the transaction costs of budgeting and suggests some actions that will help reduce transaction costs.