当前在部门预算改革中还存在预算编制、审批时间短,预算外资金大量存在,财政支出的低效率,法与法之间的抵触,预算法制化程度较低,监督机制不健全等问题。针对这些问题,笔者提出一系列措施进行完善。 At present, there are still some problems in the departmental budget reform, such as the budget preparation, the short approval period, the large amount of extrabudgetary funds, the inefficient fiscal expenditure, the conflict between law and law, the low degree of legalization of the budget, and the inadequate supervision mechanism. In response to these problems, I propose a series of measures to improve.