部门预算是部门依据国家有关政策规定及其行使职能的需要,由基层预算单位编制,逐级上报、审核、汇总,经财政部门审核后提交立法机关依法批准的涵盖部门各项收支的综合财政计划。主要包括:收入、基本支出和项目预算等内容。部门预算提高了预算的透明度和管理水平,也在相当程度上对政府、财政及部门的行为起到了规范和制约作用。但在实践中这一制度仍然存在许多问题,需要进一步改革和完善。 Departmental budget is a department that, according to relevant state policies and regulations and its functions, needs to be compiled by grassroots budget units and reported to, audited and aggregated in stages. After approval by the financial department, the departmental budget shall be submitted to the comprehensive financial department plan. Mainly include: income, basic expenses and project budget and so on. The departmental budget has raised the budget transparency and management level, and to a certain extent has played a normative and restrictive role in the government, finance and departmental activities. However, in practice, this system still has many problems that need further reform and improvement.