荆门是湖北省最早推行部门预算改革的地级市,2001年编制的市直部门预算在市人大五届四次会议上通过。从运行的情况看,成效是显著的,基本做到了从预算编制到执行的公开透明、细化规范,初步建立了新型的财政管理体制。但在实践中也遇到了一些新问题,需采取相应的政策措施加以研究解决,进一步完善部门预算管理机制。一、预算科目体系设置问题我国现行的预算科目体系基本上 Jingmen Hubei Province is the earliest implementation of departmental budget reform prefecture-level city, 2001 prepared directly under the departmental budget in the Fourth Session of the Fifth NPC. From the operation of the situation, the effectiveness is significant, basically done from the budget to the implementation of the open and transparent, detailed norms, the initial establishment of a new type of financial management system. However, some new problems have also been encountered in practice. Corresponding policies and measures need to be taken to study and solve the problems so as to further improve the departmental budget management mechanism. First, the budget subject system set up problems China’s current budget subject system basically