我国部门预算改革的制约因素及对策

部门预算主要反映的是政府部门的收支活动，编制部门预算是发达国家和多数发展中国家的通行做法，也是我国当前预算管理制度改革的主要内容之一。虽然部门预算在我国已全面铺开，但在进一步深化过程中仍面临很多问题。文章就我国部门预算改革存在的问题进行了系统的考察，然后分析其中的制约因素，最后从技术操作和制度安排两个方面，提出了深化我国部门预算改革的对策建议。

Research on Restriction Factors and Countermeasures of Department Budget Reform in China

Department budget mainly reflects the revenue and expenditure activities of the government department.It is the current methods of developed countries and most developing countries at present to work out department budget.It is also one of the main contents of the management system reform of present budget in our country.Although department budget is completely popularized in china,it still faces many problems in the course of reform.This paper has carried on systematic investigations on the questions exposing in the process,and analysed the restriction factors.Finally,this paper put forward corresponding policy recommendations from technical operations and institutional arrangements aspects.