涪陵区按照“一年起步,二年推进,逐年过渡,不断完善”的总体设想,从试点到全面推行,部门预算改革取得明显成效。然而,由于经济发展水平、管理体制、预算法治化程度以及利益分配格局等因素的影响,部门预算改革尚存在许多问题和不足。本文立足于涪陵实际,通过对 Fuling District in accordance with the “one year start, two years to promote, year by year transition, continuous improvement,” the overall idea, from the pilot to the full implementation of departmental budget reform achieved remarkable results. However, due to the influence of such factors as the level of economic development, the management system, the degree of legalization of the budget and the pattern of profit distribution, there are still many problems and deficiencies in the departmental budget reform. This article based on the actual Fuling, through