项目支出预算是部门支出预算的组成部分,是行政、事业单位为完成特定的工作任务或事业发展目标,在基本的预算支出以外,财政预算专款安排的支出。国库集中收付制度改革后,研究项目支出预算执行细化到项目,加强项目支出监督管理、保证专款专用、保证项目资金安全具有重要的现实意义。 The project expenditure budget is an integral part of the departmental expenditure budget and is the expenditure that the administrative institutions and public institutions plan to earmark funds for special tasks or business development beyond the basic budgetary expenditures. After the reform of centralized treasury receipt and payment system, it is of great practical significance to refine the budgetary study of project expenditures to the project, strengthen the supervision and administration of project expenditures, ensure the earmarking only, and ensure the project funds security.