实行部门预算,有利于完整反映政府活动的范围和方向,提高政府通过预算实施公共政策的能力,优化地区公共资源配置,增强政府的宏观调控能力。从江苏省常州市启动部门预算试点编制到全面推开实行的实践看,已初步建立起部门预算编制的基本取向,但离公共财政框架下标准的预算编制要求还有较大差距,对编制中的难点还需要 The implementation of departmental budgets helps to fully reflect the scope and direction of government activities, enhance the government’s ability to implement public policies through budgets, optimize the allocation of public resources in the region and enhance the government’s ability to regulate and control the macro economy. Starting from the departmental budget pilot establishment in Changzhou City, Jiangsu Province, to the practice of putting it into practice in an all-round way, the basic orientation of departmental budgeting has been basically established. However, there is still a long way to go before the standard budgeting requirements under the framework of public finance. The difficulty is also needed