合理预算是行政事业单位财政管理的基础,现阶段,我国已在逐步实行新的财政政策,相应的预算管理也在加强。然而在现阶段的预算管理仍然存在许多问题,使得预算并不能与新形势下的财政政策相契合。没有合理的预算,行政事业单位的资金不能合理使用,一方面给财务工作带来了阻碍,另一方面也造成了财政资金的损失。因此加强行政事业单位的预算管理非常重要。 Reasonable budget is the basis for fiscal management of administrative units. At this stage, our country is gradually implementing the new fiscal policy and corresponding budget management is also being strengthened. However, there are still many problems in budget management at this stage, making the budget not fit with the fiscal policy in the new situation. Without a reasonable budget, the funds of administrative institutions can not be used reasonably. On the one hand, they have brought obstacles to the financial work and on the other hand, they have also caused losses of financial funds. Therefore, it is very important to strengthen the budget management of administrative institutions.