良好有效的事业单位预算管理,在提高单位效率和效益上起着至关重要的作用,预算是保证事业单位综合管理水准的基础。部门预算也是国家财政预算的组成部分,本文在阐述目前事业单位预算管理存在的一些问题的基础上,探讨了解决该问题的对策,提供给相关人员一些建议的同时,以期在完善事业单位的预算管理体系上做出贡献。 Good and effective budget management of PSUs plays a crucial role in improving the efficiency and effectiveness of the PSUs. The budget is the basis for ensuring the overall management level of the PSUs. The departmental budget is also an integral part of the national budget. Based on the exposition of some existing problems in the budgetary management of public institutions, this article explores the countermeasures to solve the problem and provides some advice to relevant personnel at the same time with a view to improving the budget of public institutions Management system to contribute.