行政事业单位属于非物质生产部门,是非营利组织,主要以精神产品和各种劳务的形式,以实现社会效益为宗旨,向社会提供生产性或生活性服务。财务预算管理是一个单位财务管理的关键环节,它贯穿于单位财务预算编制和执行全过程,对行政事业单位来说更是如此,财务预算管理的水平直接关系到行政事业单位总体目标的实现。 Administrative units belonging to the non-material production sector, is a non-profit organization, mainly in the form of spiritual products and various services in order to achieve social benefits for the purpose of providing productive or life services to the community. The financial budget management is a key part of the financial management of a unit. It runs through the whole process of preparation and implementation of the financial budget of the unit, especially for the administrative institutions. The level of financial budget management is directly related to the realization of the overall objectives of the administrative institutions.