摘要
部门预算管理制度很大问题出在制度层面上,现行部门预算法则制度体系不够健全和完善,导致不少地方的部门预算有其名无其实。事实证明,欲使部门预算,切实体现公共财政建设意图,更好地服务于社会主义市场经济建设,还有较长路程要走。
The primary issue on department budge, management lies in the systems, i.e. , the existing budget systems are not sound and perfect and in some area its name falls short of the reality. It has been proved that we still have a long way to go to make the department budget management reflect the intention of public finance and serve the social market economy better.
