预算管理作为事业单位财务管理的重要手段,由于事业单位一直沿袭着计划经济时代预算管理方法,存在很多弊端,已经远远不能适应当前公共财政管理改革的需要,通过分析当前事业单位预算管理的存在的问题,并就问题找出具体的办法。希望研究能有助于事业单位实行全面预算管理,为改革推进起到一定积极的借鉴意义。 As an important means of financial management in public institutions, budget management has many drawbacks because it has followed the method of budget management in the era of planned economy. It has been far from being able to adapt to the current needs of public financial management reform. By analyzing the existence of budget management in current public institutions, And find out the specific solution to the problem. It is hoped that research will help public institutions implement a comprehensive budget management and play a certain positive reference for the reform and promotion.