地方财政，特别是县级财政如何建立符合公共财政要求的预算编制制度，是财政部门面临的重大课题。本文试图从县级财政实施部门预算的基本问题入手，就推行部门预算的总体思路及配套措施作一些初步研究。 一、地方财政实施部门预算的着力点及步骤 （一）着力点 实施部门预算是在 How the local finance, especially the county-level finance, establishes a budget preparation system that meets the requirements of public finance is a major issue for the finance department. This paper attempts to start from the basic issues of the departmental budget implementation at the county level and make some preliminary studies on the general idea and supporting measures for the implementation of the departmental budget. First, the local financial implementation of departmental budget focus and steps (A) focus on the implementation of departmental budget is