建立部门预算，是预算制度改革的主要内容之一。其基本涵义有三点：一是部门作为预算编制的基础单元，取消财政与部门中间环节，财政预算从基层单位编起；二是财政预算要落实到每一个具体部门，预算管理以部门为依托，改变财政资金按性质归口管理的做法，财政将各类不同性质的 Establishing departmental budgets is one of the major components of the reform of the budget system. Its basic connotation has three points: First, the department as the basic unit of budget preparation, abolished the intermediate links between finance and departments, and the budget is compiled from the grass-roots units; secondly, the budget should be implemented in each specific department; budget management should be based on departments, To change the practice of fiscal funds governed by nature, the financial sector will be of various kinds