在经济环境日益激烈和财政风险日益增多的局面下,十八大重启改革事项,事业单位的改革也早已搬上日程,事业单位的财务预算管理同样需要改革和创新。本文针对事业单位财务预算现状,分析预算管理模式的选择及应用,为优化事业单位财务预算管理提出建议,进而帮助事业单位的改革与发展。 Under the increasingly fierce economic environment and the increasing financial risk, the 18th CPC National Congress reopened the reform items and the reform of public institutions was already on the agenda. The financial budget management of public institutions also needs reform and innovation. In this paper, according to the status quo of the financial budget of public institutions, the paper analyzes the choice and application of the budget management mode and puts forward suggestions to optimize the financial budget management of the public institutions so as to help the reform and development of public institutions.