一、部门预算改革中存在的问题所谓部门预算,是政府部门依据国家有关政策规定及其行使职能的需要,由基层预算单位编制,逐级上报、审核、汇总,经财政部门审核后提交立法机关依法批准的涵盖部门各项收支的综合 I. Problems in Departments ’Budget Reform Departments’ budgets are government departments that, in accordance with the provisions of the state’s relevant policies and regulations and their functions, prepare them from grassroots budget units and escalate, stage by stage, review and summarize them, and submit them to the legislature after being examined by the financial departments The comprehensive departmental revenue and expenditure that is approved by the law