由于事业单位在编制项目支出预算时采取高估冒算的手段,造成执行预算时实际支出与预算支出之间存在严重偏差,给国家财政造成极大的浪费,也影响了事业单位今后项目支出的申报。因此,有必要对事业单位项目支出预算管理进行研究,以便从中发现存在的问题,提出改进项目支出预算管理的对策。 As public institutions take an overvaluation approach in the preparation of project expenditures budget, there is a serious discrepancy between the actual expenditures and the budgeted expenditures when implementing the budget, resulting in tremendous waste to the state treasury and affecting the future expenditures of public institutions declare. Therefore, it is necessary to study the project budget management of public institutions in order to find out the existing problems and put forward the countermeasures to improve the project budget management.