随着我国经济体制改革的不断深入,新形势下的事业单位的财务管理模式有传统的粗放型向精细化转变,不断改革创新。财务预算作为宏观把握单位发展战略的经济手段,其改革与创新具有非常重要的意义,本文将就财务预算精细化执行的意义和作用进行简要的探讨。 With the continuous deepening of China’s economic system reform, the financial management models of public institutions in the new situation have been transformed from the extensive type to the refined type in the new situation, and their reforms and innovations have been continuously carried out. As a macroscopic economic measure to grasp the unit development strategy, the financial budget has very important significance for its reform and innovation. This article will briefly discuss the significance and function of the refined budget implementation.