全额拨款事业单位存在公益性特征,其预算管理能够促进财政资金的充分利用,也能促进职能的有效转变。本文基于目前全额拨款事业单位在预算管理工作中存在的问题,为其提出有效的解决对策。 The full-funded public service organizations have the characteristics of public welfare. Their budget management can promote the full utilization of financial funds and promote the effective transformation of their functions. This article based on the current full funding institutions in the budget management problems that exist for them to propose effective solutions.