国家实行成品油价格税费改革后,按照规定将替代养路费返还收入用于公路养护和公路建设的资金,纳入一般预算管理。本文分析归纳了地级市公路部门与一般行政事业在编制部门预算内容方面的异同,并就如何做好公路部门预算编制及预算项目支出控制提出要点。 After the implementation of the reform of taxes and fees on refined oil prices, the state will allocate funds used for road maintenance and road construction instead of the return of maintenance fees to general budget management. This paper analyzes and summarizes the similarities and differences between the highway departments in the prefecture-level cities and the general administrations in compiling departmental budget contents and puts forward the main points on how to do well in the budget preparation for the highway departments and the expenditure control in the budget items.