部门预算是由政府各组成机构和部门编制的、关于部门在预算年度内收入与支出的预算。部门预算不仅要全面反映本部门的年度财政需求,而且要全面反映本部门全部收入状况,其目的是规范政府行政单位和事业单位的支出行为,加强对财政资金使用情况的监督,提高预算的透明度。但是,通过 The departmental budget is prepared by the government agencies and departments, on the department’s budget and revenue during the budget year budget. The departmental budget should not only reflect the annual fiscal needs of the department in an all-round way, but also fully reflect the entire income status of the department. Its purpose is to regulate the expenditures of government administrative units and institutions, to strengthen the supervision over the use of financial funds and to enhance the transparency of the budget . However, passed