目次引言一、现行法律对于部门预算编制的规制二、部门预算编制存在的主要问题三、部门预算编制法律规制的完善四、结语引言中国目前的预算制度深受行政法控权理念的影响,预算制度对保障公共财政的“公共性”意义重大,正如有学者所指出的那样,“与公共财政相适应,预算在凸显其‘公共性’的同时,更多地表现出‘权力性’。践行民主财政,实现人民对政府的控制,是现代预算制度的必然要求”。~①当前,财政支出已经成为预算控制的重点。中共十八大以来所出台的一 I. INTRODUCTION I. The Current Laws and Regulations on the Compilation of Departmental Budgets II. The Main Problems in the Compilation of Departmental Budgets III. The Improvement of Legal Regulations on the Preparation of Departmental Budgets IV. Conclusion Conclusion China’s current budget system is greatly influenced by the concept of administrative law control. The budget The system is of great significance to the public “ Practicing democratic finance and bringing people’s control over the government are necessary requirements of the modern budget system. ” ~ ① At present, fiscal expenditure has become the focus of budget control. Since the 18th National Congress of the CPC