事业单位预算管理改革是一项复杂的系统工程,亟须破解三大难题:进一步明确事业单位功能定位;确定预算保障水平;转变预算保障模式预算管理改革是事业单位改革的关键环节。加快推进预算管理改革,不仅可以为事业单位改革顺利推进提供良好资金保障条件,更重要的是能够使事业单位改革措施精准生效。近年来事业单位预算管理改革步履艰难,总体上看突破性进展不大。目前事业单位改革正处攻艰期,要求预算管理改革及时跟进并反推事业单位改革加速。但必须看到,事业单 The budgetary management reform in public institutions is a complex systematic project. There are three major problems that need to be solved urgently: to further clarify the functional orientation of public institutions, to determine the level of budget security, and to change the mode of budgetary guarantee. The budgetary management reform is the key link in the reform of public institutions. Speeding up the reform of budget management can not only provide good funding conditions for the smooth progress of the reform of public institutions, but more importantly enable the reform measures of public institutions to take effect precisely and accurately. In recent years, budgetary management reform in public institutions has been struggling. On the whole, breakthroughs in progress have been slow. At present, the reform of public institutions is in a difficult period, requiring timely follow-up of budget management reform and speeding up the reform of public institutions. But must see, business