1.加强规章制度建设,规范项目预算的编审。一是改革现有政府收支分类体系,制订适应细编预算要求的预算科目。重点应在现有体系下,将部门收支按性质和用途充分细化,并落实到项目。二是科学合理地制订定员定额标准,避免挤占挪用其他资金,为项目预算的执行奠定基础。三是制订项目预算范本,指导、规范项目预算的编制,提高预算编制质量。四是制订相对固定的预算编审时间表和程序。根据我国的实际情况,编制下一年度预算可以考虑从每年人代会召开后,即每年的3、4月份开始,9月份前受理各部门 1. To strengthen the rules and regulations, standardize the project budget review. First, reform the current government revenue and expenditure classification system, formulate budgets to meet the detailed budget requirements. Emphasis should be on the existing system, the departmental revenue and expenditure by nature and purpose fully detailed, and to implement the project. The second is to scientifically and rationally set the quota standards for quotas and avoid diverting other funds to lay the foundation for the implementation of the project budgets. The third is to formulate the project budget model, guide and standardize the preparation of the project budget, improve the quality of budget preparation. The fourth is to formulate a relatively fixed budget review schedule and procedures. According to China’s actual situation, the preparation of the next annual budget can be considered from the annual NPC held, that is, every year in March and April, before September to accept the various departments