部门预算综合性强,对预算编制人员的业务素质和业务技能要求比较高。部门预算在编制中应注意以下几个问题。一、体现人本理念人是预算的制定者、执行者,是预算工作的主体和实施预算工作效果好坏的决定性因素。因此,预算工作应以人为本。离开了对人的关注,部门预算工作便无法搞 Department budget is comprehensive, budgetary staff of the professional quality and business skills are relatively high. Departments in the preparation of the budget should pay attention to the following questions. First, the concept of human-oriented people is the budget makers, executives, the budget is the main body and the implementation of budget work is a decisive factor. Therefore, the budgetary work should be people-oriented. Leave the people’s attention, departmental budget work will not be able to engage