随着我国国民经济持续健康发展、国家财政支出比例不断攀升,行政单位在城市基础设施建设、国民教育、公共安全管理、国防等方面发挥着越来越大的作用。现阶段,我国行政单位财务改革包含两点关键内容。一方面,要加强行政单位经费预算管理;另一方面,要实现绩效管理与财务管理的有机结合,保障日常财务工作能够顺利展开。只有做到上述两方面,才能有效地提升行政单位资金的使用效益。本文主要探究行政单位在经费预算管理过程中存在的问题,分析问题产生的原因并提出适当的改进措施,为提升行政单位资金使用效益提供一些参考和借鉴。 With the sustained and healthy development of our national economy, the proportion of state fiscal expenditures continues to rise. Administrative units play an increasingly important role in urban infrastructure construction, national education, public safety management and national defense. At this stage, China’s administrative unit financial reform contains two key elements. On the one hand, it is necessary to strengthen budgetary management of administrative units; on the other hand, it is necessary to realize an organic combination of performance management and financial management so as to ensure that daily financial work can proceed smoothly. Only by doing the above two aspects can we effectively raise the efficiency of using the funds of the administrative units. This article mainly explores the problems existing in the administration of budgetary expenditures by administrative units, analyzes the causes and puts forward appropriate measures for improvement, and provides some references and references for improving the efficiency of capital utilization by administrative units.