This paper comes from the subject in the ministry of communications scientific research and technological development item " a study to the principle and method to draw up the project appropriation budget of department budget and to government procurement project management " 本文来自于交通部科学研究与技术开发项目《部门预算中项目预算编制原则、方法及政府采购项目管理研究》课题。
Paper ' s research purpose and significance : government budget reform helps to deepen institution reform of divisions " budget , government purchase and treasury centralizing receipt and pay institution , improve finance expense performance , regulate activities of government , finance and divisions , strengthen government ' s ability to dominate macro economies , construct the structure of public finance system , and defend and solve finance risk . paper ' s major structure : paper is divided into nine sectors , composed of introduction and eight chapters 论文的研究目的和意义：政府预算改革研究有助于深化部门预算、政府采购和国库集中收付制度改革；政府预算改革研究有助于提高财政支出绩效；政府预算改革研究有助于规范政府、财政和部门行为；政府预算改革研究有利于增强政府宏观调控能力；政府预算改革研究有利于构建公共财政体制框架；政府预算改革研究有利于防范和化解财政风险。
After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting , governmental unit accounting and institutional accounting , a series of budget accounting regulation has come into being in china , which was suitable for our socialistic market economy . along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc . , however , the working environment of our existing budget accounting regulation has made a big change 但随着我国以加强和规范财政管理为中心、对预算管理体制所进行的一系列改革，如：改革预算编制方法、细化预算编制内容、实行零基预算和部门预算、逐步实施国库集中收付制度、推行积极政府采购制度等，现行预算会计的运行环境已经发生了重大变化、原核算内容和方法已不能适应某些新业务的变化在执行中暴露出一些深层次的问题，迫切需要对预算会计制度进行进一步修改和完善。
The budget reform of department is not merely the improvement of preparing method or means of the budget . it is even not merely a basic change from idea to content of traditional budget that is continued to use for many years . it is the revolutionary action for the whole framework of market economy of our country and public finance basic frame 部门预算改革不仅仅是预算编制方法和手段的改进，甚至也不仅仅是对沿用多年的传统预算编制方法从观念到内容的根本改变，而且是对我国市场经济整体构架和公共财政基本框架，以及对政府行为的约束、监督与规范产生根本影响的革命性举措。
