中央农业科研基层预算单位做好预算编制的思考

部门预算是市场经济体制下国家财政预算管理的基本组织形式，是与公共财政相适应的国家预算形式，部门预算提高了预算的透明度和管理水平，也在相当程度上对政府、财政及部门的行为起到了规范和制约作用。预算编制是事业单位预算管理的重要环节，如何做好预算编制对事业单位提高预算执行与管理水平有重要意义。文章结合实际编制部门预算中存在的问题进行了分析，如何提高中央农业科研基层预算单位预算编制的准确性、完整性和科学性，提出了相应的建议和对策。

THINKING OF THE FINANCIAL BUDGETING IN CENTRAL AGRICULTURAL RESEARCH GRASSROOTS UNITS

Department budget is the basic organization form of the national budget management under the market economy system, and is the state budget form which is fit to the public finance. Department budget improves the transparency and management of the budget, and plays a role in standardizing the behavior of the government, financial and sector.Budget preparation is an important part of the budget management of public institutions.How to make a good budget preparation plays an important role in strengthening budget execution and improving management level. The paper analyzed the problems existing in the actual establishment of the department budget, and put forward the corresponding suggestions and countermeasures.