湖北恩施市结合实际,在解决收入分配差距过大,城乡之间发展不平衡,提高财政保障水平等方面,不断探索,走出了一条符合贫困山区的改革路子,逐步形成了符合实际的公共财政基本框架。第一,实现了从粗放性的部门预算到规范性的部门预算的转变。通过对所有行政事业单位实行部门预算管理,细化预算 Enshi City in Hubei Province, in light of its actual situation, constantly explored and stepped out of a reform line that meets the needs of impoverished mountainous areas in order to solve the problem of excessive income distribution, unbalanced development between urban and rural areas and improve the level of financial security. It gradually formed a basic public finance frame. First, the shift from extensive departmental budgets to normative departmental budgets has been achieved. Through the implementation of departmental budget management for all administrative units, the budget is refined