事业单位是政府出资设立从事社会公共服务,不以盈利为目的,运行经费主要来源于政府财政拨款的社会组织。与行政单位相比,事业单位的管理较为松散,预算收支容易出现失控现象,造成国家财政资金的损失,甚至发生贪污腐败行为。基于此,本文试图探讨了事业单位预算管理中存在的问题,并提出了完善事业单位预算审计的对策。 Institutions funded by the government set up to engage in public service, not for profit purposes, operating funds mainly from government funding for social organizations. Compared with the administrative units, the administration of the institutions is relatively loose, the budget receipts and expenditures tend to be out of control, resulting in the loss of state financial funds and even corruption. Based on this, this paper attempts to explore the problems existing in the budget management of PSUs, and puts forward the countermeasures to perfect the budget auditing of PSUs.