部门预算是政府部门依据国家有关政策规定及其行使职能的需要,由基层预算单位开始编制,逐级上报、审核、汇总,经财政部门审核后提交立法机关依法批准的涵盖部门各项收支的综合财政计划。部门预算制度是财政预算管理体系的重要组成部分,推进部门预算改革,有助于进一步加强政府预算管理, Departmental budget is the government departments in accordance with the relevant state policies and regulations and the requirements of their functions, from the grassroots budget units to start preparation, level by level, review, summary, after examination by the financial department submitted to the Legislature for approval of the various departments covered by the revenue and expenditure Integrated financial plan. The departmental budget system is an important part of the budget management system. Promoting departmental budget reform helps to further strengthen government budget management,