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部门预算作为我国市场经济体制下对于预算管理改革的新探索,在经历了10年的发展历程之后又达到了一轮新的高潮。2010年两会以来,中央近40多个部门相继公开了其部门2010年的财政预算。本文旨在从中央部门预算的发展历程出发,分析部门预算在在其发展过程中的起起落落,并结合2010年财政部部门预算的相关信息分析我国中央部门预算的经验和方法,为中央部门预算进一步发展奠定基础。
As a new exploration of the reform of budget management under the market economy system in our country, the departmental budget has reached a new upsurge after 10 years of development. Since the 2010 two sessions, nearly 40 departments of the central government have successively disclosed their departments’ budgets for 2010. This paper aims to analyze the ups and downs of departmental budgets in the course of their development from the development history of departmental budgets and to analyze the experiences and methods of budgets of central departments in China in light of the relevant information of departmental budgets in 2010, The further development of the budget lays the foundation.