行政事业单位是社会非营利性公益组织,但长期以来行政事业单位的财务管理缺乏外部和内部约束机制,缺乏有效管理,致使预算执行与预算制定产生脱离。文章结合实际首先阐述了行政事业单位预算编制、执行、监督等存在的问题,并提出对策与建议,为规范和推进部门预算管理提供参考。 Administrative units are social non-profit nonprofit organizations. However, for a long time, the financial management of administrative units lacks external and internal restraint mechanisms and lacks effective management, resulting in the separation of budget execution and budget formulation. The article first expatiates on the existing problems such as budget compilation, execution and supervision of administrative units, and puts forward countermeasures and suggestions to provide reference for standardizing and promoting department budget management.