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部门预决算制度是政府财政收支管理的重要制度之一,其主要目的是为了提高财政性资金使用效益,实现政府资源的合理配置,提高政府公共服务能力。一项制度的实施需要逐步的完善与强化,部门预决算制度也是在实践中不断的进行规范完善。目前部门预决算编制存在较大差异的现象说明现行的部门预决算制度在实施过程中还存在一些不足之处,不利于充分发挥资金分配和控制作用,不利于公众对部门预决算信息公开后的解读,也不利于财政部门、人大对部门预算、实际支出情况进行审核监督,因此,需要通过对部门预决算进行差异进行原因分析,以期优化部门预决算管理制度,提高部门预决算管理水平。
The departmental final accounts system is one of the important systems for government revenue and expenditure management. Its main purpose is to improve the efficiency of the use of fiscal funds, realize the rational allocation of government resources and improve the government’s public service capabilities. The implementation of a system needs to be perfected and strengthened step by step. The system of departmental final accounts has also been constantly improved in practice. At present, there are some big discrepancies in the preparation of departmental final accounts. This shows that there are still some shortcomings in the implementation of the departmental final accounts system, which is not conducive to giving full play to the role of capital allocation and control, which is not conducive to public disclosure of departmental final accounts information Interpretation, nor is it conducive to the financial sector, the NPC on the departmental budget, the actual expenditure audit review and supervision, therefore, the need for departmental differences in the budgetary analysis of the reasons for analysis, with a view to optimizing departmental budget management system and improve departmental budget management.