按照中央的决定,从2002年开始,中央财政开始试行部门预算,3年过去了,中央预算编制改革取得了预期效果,不仅确保了财政职能的实现,而且提高了预算资金的使用效率。随着预算管理逐步到位,各个预算单位的预算管理还存在预算范围不全面、预算编制粗糙、预算周期短等问题,使中央关于 According to the decision of the Central Government, starting from 2002, the central government started a trial of the departmental budget. Three years later, the reform of the central budget system has achieved the desired result. This not only ensures the realization of the fiscal function but also increases the efficiency of the use of budgetary funds. As the budget management is gradually put in place, the budget management of each budgetary unit still has problems such as an incomplete budget range, a coarse budget preparation and a short budget cycle, so that the central government’s