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2000年7月,厦门市全面启动了以部门预算为中心的预算管理制度改革。2002年是推行部门预算的第二年。本文拟对厦门市预算编制与执行的情况作些分析,供交流参考。2002年编制部门预算的主要特点
In July 2000, Xiamen Municipality launched a comprehensive reform of the budget management system centered on departmental budgets. The year 2002 is the second year of implementing departmental budgets. This article intends to make some analysis on the compilation and implementation of Xiamen’s budget for the exchange of reference. The main characteristics of departmental budgets prepared in 2002