部门预算,是编制政府预算的一种制度和方法,由政府各个部门编制,反映政府各部门所有收入和支出情况的政府预算。部门预算的实施,严格了预算管理,增加了政府工作的透明度,是防止腐败的重要手段和预防措施之一,是当前财政改革的重要内容。一、基层单位政府部门预算存在的问题(一)收入预算监管存在漏洞部门预算在实施过程中存在着一些问题,这些问题对于预算管理有一定的制约和限制作用。例如一些单位将房屋以象征性收取部分租 The departmental budget is a system and method of compiling a government budget and is prepared by various government departments and reflects the government budget for all income and expenditures of various government departments. The implementation of departmental budgets, strict budget management and increased transparency of government work are both important measures and preventive measures to prevent corruption and are an important part of the current fiscal reform. First, the grassroots units of government budget problems (a) the existence of loopholes in the regulation of revenue budget department budget in the implementation process there are some problems that have some constraints and limits on the budget management. For example, some units rent houses in nominal terms