预算作为一种有效的管理工具,对事业单位意义重大。不论是何种类型的事业单位均是如此。随着我国近几十年改革的深入,尤其是《预算法》实施以来,事业单位预算管理水平也在不断地提高。预算作为一个管理导向工具的作用得以逐步实现。本文从事业单位预算管理中的误区着手,分析其产生原因和解决办法,期望能够不断提高事业单位的预算管理水平,推动事业单位的健康发展。 Budget as an effective management tool, the institution of great significance. No matter what type of institutions are so. With the deepening of reform in our country in recent decades, especially since the implementation of the Budget Law, the level of budget management in public institutions has also been constantly improving. The role of the budget as a management-oriented tool has been gradually realized. This article starts from the misunderstanding in the budgetary management of the enterprise, analyzes its causes and solutions, and expects to continuously improve the budget management level of the institutions and promote the healthy development of the institutions.