行政事业单位作为重要的职能部门,对社会公共事务起到服务、管理和监督的作用,对我国的社会经济建设也发挥着重要作用。行政事业单位的预算管理是行政事业单位财务管理工作的基础,也是行政事业单位行使政府职能参与经济建设的重要支柱。本文分析了目前我国行政事业单位预算管理工作的现状和其中存在的问题,并对如何加强行政事业单位预算管理提出了建议,具有一定的参考价值。 As an important functional department, administrative institutions play a role in serving, managing and supervising social public affairs, and also play an important role in China’s social and economic construction. The budget management of administrative units is the foundation of the financial management of administrative institutions, and also an important pillar for administrative units to exercise their functions in economic construction. This article analyzes the current situation and problems in the budget management of the administrative units in our country, and puts forward suggestions on how to strengthen the budget management of the administrative units, which is of certain reference value.