我们认为从一定程度上说,部门预算的实施与改革过程,就是对相关单位既得利益进行再调整与再分配的过程。因此,正确认识部门预算改革中的矛盾并认真对待与化解之,是十分重要的。 一、部门预算改革与机构改革滞后的矛盾 从部门预算实施出台的时机看,今后,恰逢省、市级政府机构改革,人员肯定要大量减少, To a certain extent, we think that the implementation and reform of departmental budgets are the process of readjusting and redistributing the vested interests of the relevant units. Therefore, it is very important to correctly understand the contradictions in the departmental budget reform and take it seriously and resolve it. First, the departmental budget reform and the contradiction between the institutional reform lag From the implementation of the departmental budget implementation of the timing, the future, coincides with the provincial and municipal government agencies, personnel must be substantially reduced,