我国新一轮的财税改革即将拉开序幕,其中预算管理是本轮财税改革的重要内容之一。随着我国市场经济发展逐渐深化,行政事业单位暴露出很多财务管理相关的问题,如擅自挪用单位资金、抵扣资产、做假账套取财政资金等,因此行政事业单位的预算管理改革迫在眉睫。 China’s new round of fiscal reform is about to kick off, in which budget management is one of the important contents of the fiscal and tax reforms in this round. With the gradual deepening of the development of China’s market economy, many problems related to financial management have been exposed by administrative institutions, such as arbitrarily diverting unit funds, offsetting assets and making false accounts to obtain financial funds. Therefore, the budget management reform of administrative institutions is imminent.