几十年来,事业单位的运行和发展受到了越来越多的重视,事业单位预算管理是事业单位正常运转,发挥社会职能的首要保障和重要支持。因此,事业单位预算的不断完善,财务绩效的较高水平成为大家广泛关注的焦点。延边地区事业单位预算管理制度在过去的几十年的执行过程中同样出现了很多弊端,需要一些对策进行弥补。 Over the past decades, the operation and development of public institutions have received more and more attention. The budget management of public institutions is the primary guarantee and important support for the normal operation of institutions and social functions. Therefore, the continuous improvement of the budget of public institutions and the high level of financial performance have become the focus of everybody’s attention. The budget management system in Yanbian area has also suffered from many drawbacks in the implementation of the past few decades and needs some countermeasures to make up for it.