我国政府采购预算管理起步较晚,目前,在实施过程中还存在不少问题。如何加强和规范管理,笔者认为应做好以下几个方面工作。 (一)提高政府采购预算内涵的认识,增强预算编制意识。政府采购预算是依法实施采购活动的基础,是扩大政府采购范围和规模的保障,不是现行预算体制下另搞的一套预算,而是部门预算内的一部分,是 China’s government procurement budget management started later, at present, there are still many problems in the implementation process. How to strengthen and standardize the management, I think we should do the following aspects of work. (A) raise awareness of the meaning of the government procurement budget, enhance the awareness of budget preparation. The government procurement budget is the basis for the implementation of procurement activities in accordance with the law. It is a guarantee for expanding the scope and scale of government procurement. It is not a separate set of budgets under the current budget system, but a part of the departmental budget.