自2000年财政部实施部门预算制度改革以来,中央部门积极转变预算管理观念,主动适应国家加强公共财政管理改革的需要,预算编制逐步科学完整,财务管理更加严格规范,财政资金使用效益显著提高。但在预算管理中,一方面存在重视上项目争资金现象,另一方面却出现大量财 Since the Ministry of Finance implemented the reform of the departmental budget system in 2000, the central government has actively transformed the concept of budget management and proactively adapted itself to the needs of the state in strengthening public financial management reform. The preparation of budget has gradually become scientific and complete, the financial management has become more standardized and the use efficiency of financial resources has been significantly improved. However, in budget management, on the one hand, there is emphasis on the phenomenon of project funding, on the other hand, there is a lot of money