从2000年开始试编部门预算至今,中央部门预算改革已走过了四年历程。四年来,按照财政部预算改革领导小组办公室制定的《预算改革工作总体规划》,财政部预算司与部内各部门管理司密切合作,集中力量,精心组织,周密安排,踏实工作,不断总结改革经验,逐步完善部门预算改革方案,取得了显著成效。初步实现了“一个部门一本预算”的目标,进一步明确了部门预算的主体。传统的预预算编制方法是财政支出按功能划分成若干类,各部门分别按功能分类申报预算,各类经费的预算编制程序和编报途径各不相同,不可避免地出现编报时间不统一、编报内容和形式不规 Since the departmental budget trial began in 2000, the budget reform for the central government has gone through four years of history. In the past four years, in accordance with the Overall Plan for Budget Reform formulated by the Leading Group for Budget Reform Leading Group Office of the Ministry of Finance, the Budget Department of the Ministry of Finance has been working closely with the management departments of various departments within the department to concentrate, carefully organize, and carefully arrange and steadfastly work to summarize the experience of reform , And gradually improve the departmental budget reform program, and achieved remarkable results. The initial realization of the “one department a budget” goal, to further clarify the main part of the budget. The traditional pre-budgeting method is that fiscal expenditures are divided into several categories according to their functions. Each department separately declares its budget according to its functions. The budget preparation procedures and preparation methods for all kinds of funds are different. It is inevitable that the time for preparation of reports is not uniform, Compilation of content and form of irregular