实施部门预算,对于贯彻落实《预算法》,增强预算的真实性、准确性和严肃性,推进科学理财和民主理账,有效缓解财政收支矛盾,提高资金的使用效益,都具有十分重要的意义。 (一)《预算法》贯彻不到位给推行部门预算提供了依据。虽然从1994年就颁布实施了《中华人民共和国预算法》,但很多地方没有严格按照《预算法》的原则和要求规范运作。例如孝昌县多年提交 The implementation of departmental budgets is very important for implementing the Budget Law, enhancing the authenticity, accuracy and seriousness of the budget, advancing scientific management and democratic management, effectively alleviating the contradictions in revenue and expenditure, and improving the efficiency of the use of funds significance. (A) “Budget Law” is not implemented in place to provide the basis for the implementation of departmental budgets. Although the Budget Law of the People’s Republic of China was enacted and promulgated in 1994, many places did not operate strictly in accordance with the principles and requirements of the Budget Law. For example, Xiaochang County submitted for many years