传统的公共预算把政府部门的经费分成几十个不同的会计科目,即明细分类项目。这样做是为了对政府官员实行限制,使他们不能突破立法机关所批准的每一个明细分类项目的经费。从理论上讲,一个单位和部门可以请示财政部门或立法机关同意他把某一个项目的资金移作其他用途,但这样做的结果往往是既不同意移用又要削减这一项目下一年度的预算。如果单位和部门在本财政年度结束时没有把预算资金全部花光, Traditional public budgeting divides government funding into dozens of different accounting subjects, that is, categorized items. This is done in order to impose restrictions on government officials so that they can not break through the funding of every disaggregated classification approved by the legislature. In theory, a unit or department may ask the finance department or the legislature to agree that he should relocate funds for one project for other purposes, but often do so by neither agreeing to disuse nor to curtail the next year of the project The budget. If the units and departments did not spend all their budget funds by the end of this fiscal year,