经过近十年的实践我国部门预算改革取得突破性进展,基本构建了适应市场经济体制和公共财政管理要求的预算管理框架,但也暴露出一些问题,制约了改革成效的发挥,本文就如何解决存在的问题、深化部门预算改革作如下探讨。 After nearly a decade of practice, the departmental budget reform in our country has made breakthrough progress and basically established a budget management framework that meets the requirements of a market economic system and public finance management. However, some problems have also been exposed that have restricted the effectiveness of the reform. Existing problems, deepen the reform of departmental budget for the following discussion.