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本文简要介绍了部门预算的实施背景和主要特征 ,阐述了为适应财政体制改革的需要和加强单位的财务管理 ,各预算单位做好部门预算工作需要做的主要工作。
This article briefly introduces the implementation background and main features of the departmental budget, and expounds the major work to be done by each budgetary unit in doing the departmental budgetary work in order to meet the need of the financial system reform and strengthen the financial management of the unit.