一、部门预算监督中存在的问题(一)编制预审中存在的主要问题包括:(1)预算科目设置不完善。预算科目的设置不够细化,“目”级科目分类过于简单、管理较为粗放,不利于预算编制和监督评价。基本支出与项目支出的管理办法是不同的,但目前对这两类支出的界定过于原则化,缺乏具体的界定标准,使各部门单位在编制预算时不好掌握。(2)基本 First, the departmental budget supervision problems (a) preparation of pre-trial exist in the main problems include: (1) the budget account is not perfect. The budget subject set is not detailed enough, “head ” class subjects classification is too simple, the management is more extensive, not conducive to budgeting and supervision and evaluation. The management of basic expenditures and project expenditures are different. At present, however, the definitions of these two types of expenditures are too principled and lacked specific criteria for delineation so that departmental units are not in a good position when preparing their budgets. (2) Basic