部门预算在整个国家财政管理中占有重要的地位,对于实现公共资源特别是财政资金的优化配置具有十分重要的作用。但是现行的部门预算,特别是科研院所部门预算编制中存在许多问题,这些问题制约着部门预算宏观管理工具作用的发挥。本文针对科研院所部门预算管理存在的问题提出相应的建议 The departmental budget occupies an important position in the entire country’s financial management and plays a very important role in the optimal allocation of public resources, especially the financial funds. However, there are many problems in the current departmental budget, especially in the department of scientific research institutes. These problems restrict the function of departmental budget macro-management tools. In this paper, some suggestions are put forward for the problems existing in budget management of scientific research institutes