部门预算管理是财政管理的关键环节,项目支出管理更是部门预算管理的重点和难点。当前县级部门预算项目支出管理日趋规范,结构不断优化,绩效逐年提高,但与法律法规新要求、改革发展新形势相比,还存在一些不相适应的地方。本文拟结合宜昌市夷陵区实际,就完善县级部门预算项目支出管理谈点拙见。一、夷陵区部门预算项目支出管理的实践(一)财力统筹。区财政部门在测算当年可安排给各部门的财政拨 The departmental budget management is the key link in the financial management. The project expenditure management is also the key and difficult point of the departmental budget management. At present, the expenditure management of budgetary projects in county-level departments is becoming more and more standardized, the structure is continuously optimized, and the performance is improved year by year. However, compared with the new requirements of laws and regulations and the new situation of reform and development, there are still some places that are not suitable for them. This article intends to combine the actual Yiling District Yichang City, to improve county-level budget management expenditure project humble opinion. First, the Yiling District department budget expenditure management practices (a) financial co-ordination. The district finance department can allocate financial allocations to various departments in the current year