在财税体制全面改革的背景下,服务型与阳光型政府的建设全面推进,而且各领域对政府以及部门预决算公开需求也更加强烈。要想更好地满足人们的需求,进一步推动深化改革,就必须要由上至下对预决算公开问题展开深入的研究与探索。本文将政府与部门作为重点研究对象,阐述了预决算公开措施,以供参考。 Under the background of an all-round reform of the fiscal and taxation system, the building of a service-oriented and sunshine-type government has been promoted in an all-round manner. And there is also a stronger demand for government and departmental budget opening in all fields. In order to better meet people’s needs and further promote the deepening of reform, we must conduct in-depth research and exploration on the issue of the open budget for the final accounts from top to bottom. In this paper, the government and departments as the focus of research, elaborated the open budget measures for reference.