部门预算编审对财政管理具有重要作用,基于现实的需要,将精细化管理引入部门预算编审中成为相关财政部门和预算部门的一项重要任务。本文基于精细化管理的视角,从预算编制的细化和预算审核的细化两方面来探索了精细化管理在部门预算编审中的应用,为部门预算编审的精细化管理提供一定的借鉴。 The departmental budgeting review plays an important role in financial management. Based on the actual needs, the introduction of meticulous management into the departmental budgeting and reviewing has become an important task for relevant financial departments and budget departments. Based on the perspective of meticulous management, this paper explores the application of meticulous management in the compilation and review of departmental budgets from the aspects of the detailed budget preparation and the detailed budget examination, and provides some reference for the fine management of department budgeting.