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部门预算制度是财政预算管理体系的重要组成部分。推进部门预算改革,有助于进一步加强政府预算管理。部门预算既是深化改革的要求,也是加强财政部门内部管理的需要。建立和完善部门预算管理制度,不断增强部门预算编制的科学性、合理性,才能发挥财政资金效能作用,提高财政资金分配透明度,有效防止预算分配中的“暗箱操作”
The department budget system is an important part of the budget management system. Promote departmental budget reform, help to further strengthen the government budget management. The departmental budget is not only the requirement for deepening the reform, but also the need for strengthening the internal management of the financial sector. Establishing and perfecting the departmental budget management system and continuously enhancing the scientificalness and rationality of departmental budgeting can we exert the function of fiscal funds, enhance the transparency of the distribution of financial funds and effectively prevent “black-box operations” in budget allocation.