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杭州市拱墅区2003年开始编制区级部门预算。当年选择一些部门进行试点,而后边试点边总结,加强制度建设,夯实基础工作,逐步推开,到2005年,综合预算单位全部采用“二上二下”程序编制部门预算。改革取得了显著成绩,但目前仍存在一些困难需要探索解决。一、拱墅区部门预算改革的主要做法(一)谨慎审核预算。拱墅区部门预算编制内容包括基本支出预算、项目支出预算和政府采购预
Gongshu District, Hangzhou, 2003 started the preparation of district-level departmental budget. In the same year, some departments were selected to carry out pilot projects. After the pilot projects were concluded, the system construction was strengthened and the basic work was consolidated. Gradually, by 2005, the integrated budget units all adopted the “second, second and second terms” program to prepare departmental budgets. The reform has made remarkable achievements, but there are still some difficulties that need to be explored and solved. First, Gongshu district budget reform the main practices (a) cautious review of the budget. Gongshu District Department budget preparation includes basic expenditure budget, project expenditure budget and government procurement