随着经济的不断发展,事业单位的理财也慢慢的出现了变化,资金来源渠道的多元化、风险因素的不断增长都给财务管理工作带来了严峻的挑战,作为财务管理的核心,预算工作直接关乎财务工作的质量。当前事业单位的预算还存在人员缺乏专业水准和素养;内部监督体系不够完善;预算编制不规范,缺乏系统的管理;缺乏有效的信息系统与沟通等问题。 With the constant development of economy, the financial management of public institutions has also slowly changed. The diversification of sources of funds and the continuous increase of risk factors have posed severe challenges to the financial management. As the core of financial management, the budget Work is directly related to the quality of financial work. The current public institution’s budget also lacks the professional standards and literacy of personnel; the internal supervision system is not perfect; the budget preparation is not standardized and there is no systematic management; and there is a lack of effective information systems and communication.