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市场经济的发展促使事业单位需要进行相应的改革。作为事业单位财务管理工作中的重要组成部分,预算管理也需要进行改革,才能实现财政资源合理配置的目标。一旦财政资源配置不合理,就无法确保财务收支平衡,这对于事业单位来说,不利于控制财务风险,更加不利于事业单位本身的可持续性发展。因此,事业单位应该根据实际情况,分析自身预算管理方面存在的问题,并且通过有效的措施来改善或者解决这些问题,才能立足于激烈的市场竞争环境中。本文首先阐述了预算管理的重要作用,其次分析了事业单位预算管理中存在的问题,最后针对这些问题提出了具体解决办法。
The development of market economy urges public institutions to make corresponding reforms. As an important part of financial management in public institutions, budget management also needs to be reformed in order to achieve the goal of rational allocation of financial resources. Once the allocation of financial resources is irrational, it will not be able to ensure a balance between financial revenues and expenditures, which is not conducive to the control of financial risks for public institutions and will not be conducive to the sustainable development of public institutions. Therefore, institutions should analyze their own problems in terms of budget management according to the actual conditions, and improve or solve these problems through effective measures so that they can base themselves on the fierce market competition environment. This article first describes the important role of budget management, followed by analysis of the problems in the budget management of public institutions, and finally puts forward specific solutions to these problems.