目前,各地正在积极推进部门预算改革,这对于强化预算管理,硬化预算约束,将起到重要作用。但同时也要看到,在县市一级,能否通过部门预算改革,实现部门预算执行由弹性向刚性转变,除改革措施到位外,还受到下列因素的影响和制约。 1.财务基础的强弱。部门预算执行的刚性化,首先取决于部门预算指标的据实确定。所谓据实确定,就是按照预算法规定,根据部门(单位)编制人员经费、公 At present, all localities are actively promoting departmental budget reform, which will play an important role in strengthening budget management and hardening budgetary constraints. At the same time, we should also see whether the budgetary reform at the county and city levels can be implemented at the county and city levels and that the implementation of departmental budgets be transformed from flexibility to rigidity. In addition to the reform measures in place, they are also affected and constrained by the following factors. 1. The strength of the financial base. The rigidity of departmental budget execution depends firstly on the factual determination of departmental budget indicators. The so-called actual determination, that is, according to the provisions of the budget law, according to department (unit) staffing expenses, public