在国库集中支付改革过程中,许多部门和单位感到预算执行比以前困难:有些想要支付的钱,因为没有预算无法支付;有些又因为预算编得过大,出现资金闲置。部门决算与部门预算的偏离度也很大。这些现象,反映出一个很重要的问题,即部门预算质量有待进一步提高。部门预算质量,从预算内容到形式都存在一些问题,现 In the treasury-focused payment reform process, many departments and agencies feel that budget execution is more difficult than before: some want to pay money because there is no budget that can not be paid; and some are out of funds due to over-provisioning. Departures between departmental accounts and departmental budgets are also significant. These phenomena reflect a very important issue, that is, the quality of departmental budgets needs to be further improved. The quality of departmental budget, from budget content to the form of some problems, now