随着预算管理改革的不断深入,部门预算的试点范围迅速扩大,单位越来越多。在部门预算编制和执行的过程中,在财政部门与预算单位之间,在收支项目有关数字的口径上存在一些差异。本文试对这些差异作 With the continuous deepening of budget management reform, the scope of departmental budgets has been expanded rapidly with more and more units. In the process of departmental budgeting and implementation, there are some discrepancies between the budget department and the budget department on the caliber of the relevant figures on receipts and payments items. This article attempts to make these differences