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部门预算是与市场经济体制相适应的现代政府预算管理方式,也是市场经济国家的通常做法,是我国当前预算管理制度改革的主要内容之一.经过几年的努力,我国部门预算改革已经取得重大突破,但是仍然存在一些问题.因此,完善部门预算,提高预算透明度,增强部门管理资金的责任是预算管理改革中一个重要的理论问题.本文以部门预算的概念为切入点,分析了部门预算的特点,论述了部门预算取得的成效和存在的问题,最后,提出完善部门预算改革的建议.“,”The departmental budget,which is the current governmental budgetary management pattern fitted for market economy system and commonly appears in the market economy countries.It is one of the most important content of our budgetary management system reform.The departmental budget reform has already made considerable headway with several years' endeavors.But nowadays our country's departmental budget system has some problems.Consequently,how to prefect departmental budget,make the budget open to the public,enhance the responsibility of running the fund,is the important theoretical and practical problem in reform.This paper,which begins with theoretical analyzing the departmental budget,then analyses the feature and dissertates the achievement and the problem of the departmental budget.Finally,it proposed some advices about perfecting the departmental budget reform.