我国部门预算改革之研究

我国的部门预算制度与传统预算相比具有明显优势，但由于推行时间短，仍存在诸多问题。我国政府应充分借鉴发达国家先进的预算编制经验，结合具体国情，对现有的部门预算制度进行充分改革，从预算编制时间，零基预算的编制范围与健全预算监督制度等方面进行完善，以适应发展社会主义市场经济建设的需要。

The research on reform of department budget of China

The departmental budgets of China compared with traditional budget,it has obvious advantages in efficiency in the use of funds,budgeting quality.But as a result of the short time,there are still many issues.Therefore,the department budget of China must be carried out in-depth reform to solve problems.Our government should fully learned the advanced budgeting experience of Western countries,combined with specific national condition,fully reform the existing department budget system,from budgeting time,zero-b...