改革开放以来,中央部门预算改革不断向纵深推进,中央财政支出结构不断优化,部门预算管理体系日趋完善,部门预算编制更加规范化、制度化和科学化,与公共财政框架相适应的新的财政预算编制框架体系和运行机制已经初步确立,部门预算改革成效显著。但我国现行的财政预算管理和监督机制还存在着不少缺陷和问题,在相当程度上制约了财政预算管理和监督的有效性充分发挥。本文对我国当前部门预算改革存在的 Since the reform and opening up, the reform of the budget of the central government has been continuously pushed forward in depth. The structure of expenditures in the central government has been continuously optimized. The departmental budget management system has been perfected. The departmental budgeting has been more standardized, institutionalized and scientifically oriented. The new fiscal budget corresponding to the public financial framework The preparation of the framework system and operation mechanism have been initially established, and the departmental budget reform has achieved remarkable results. However, there are still many shortcomings and problems in the current budget management and supervision mechanism in our country, which restrict the effectiveness of budget management and supervision to a considerable extent. This article on China’s current departmental budget reform exists