随着国库集中收付及部门预算制度改革的不断深入,海事部门预算编制过程中存在的问题日益凸显。本文对部门预算编制存在的问题及原因进行分析,并结合工作实际,提出改进部门预算编制的对策。 With the continuous treasury receipt and payment and the reform of the departmental budget system, the problems in the process of preparing the maritime department’s budget have become increasingly prominent. This article analyzes the existing problems and reasons of departmental budgeting and puts forward some countermeasures to improve departmental budgeting based on the actual work.