随着我国财政体制改革的逐步深入和部门预算的不断规范，必将对我们的预算执行审计工作产生重要的影响。笔者在审计过程中发现部门预算中存在的有些问题值得深思：一、部门预算编制缺乏真实性。所谓一个部门一本预算，部门预算应该包括部门所有财政、财务活动范围，收入包括取 With the gradual deepening of China’s financial system reform and constant regulation of departmental budgets, it will surely have an important impact on our budget implementation audit work. The author found some problems in the departmental budget during the audit are worth pondering: First, the lack of authenticity departmental budgeting. The so-called a department of a budget, departmental budget should include all financial and financial activities within the department, including revenue