预算是单位资源分配的必要手段,通过分配资源,协助单位实现战略目标,对于控制单位运营成本、提高资金利用率有着决定性影响。本文从预算管理出发,分析了现今事业单位中预算管理存在的问题,针对这些问题,对强化事业单位预算管理,提高事业单位预算执行率提出了一些建议。 Budget is the necessary means for unit resource allocation. By allocating resources and helping units to achieve their strategic objectives, budget has a decisive influence on controlling unit operating costs and increasing fund utilization rate. Based on the budget management, this article analyzes the existing problems of budget management in the current public institutions, and puts forward some suggestions on how to strengthen the budget management of the public institutions and improve the budget execution rate of the public institutions.