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实行部门预算是市场经济体制对财政管理体制的基本要求,是我国建立国库集中支付制度的前提和基础。经过几年的实践探索,部门预算改革在规范政府收支行为,推进财政财务公开,加强预算管理,促进公共财政建设等方面取得了显著成效。但也存在一些问题,如在部门预
The implementation of the departmental budget is the basic requirement of the market economy system for the financial management system and the premise and basis for the establishment of the treasury centralized payment system in our country. After several years of practical exploration, the departmental budget reform has made remarkable achievements in regulating government revenue and expenditure, promoting openness in financial affairs and public finances, strengthening budget management and promoting public finance. But there are also some problems, such as pre-sectoral