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编报部门预算是我国建立公共财政的要求,也是市场经济国家通行的做法。通过2000年几个中央单位部门预算的试编和2001年向全国人大报送部门预算范围的扩大,我国在预算编制、审核、执行、监督等各个环节,摸索了一些经验。但由于经济发展水平、经济管理模式和人口等自然条件与其他国家的差异,推行部门预算的困难较大,目前出现了一些急需解决的问题,主要表现在:一、财政部门与有资金分配权的部门之间、财政有关职能部门之间的关系没有理顺。
The preparation of departmental budgets is a requirement of establishing public finance in our country and a common practice in market economy countries. Through the trial preparation of the budgets of several units in the central government in 2000 and the expansion of the scope of departmental budgets submitted to the NPC in 2001, China has explored some experiences in various aspects such as budget preparation, examination, implementation and supervision. However, due to the differences in natural conditions such as economic development level, economic management mode and population and other countries, the difficulties in implementing departmental budgets are large. So far there are some urgent problems to be solved. The main problems are as follows: First, the financial departments and the right to distribute funds Between the departments, the relationship between the financial departments concerned did not straighten out.