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预算编制是事业单位预算管理的重要环节,如何做好预算编制对事业单位加强预算执行、提高管理水平有重要意义。本文首先分析了基层事业单位在预算编制上存在的主要问题,其次,就如何从创新观念、做好预算基础工作、建立基本支出定额测算体系、建立单位项目库体系等方面做好基层事业单位预算编制工作提出了自己的看法和建议。
Budgeting is an important part of the budget management of public institutions. How to do a good job in budget preparation is of great significance to the public institutions in strengthening budget implementation and improving their management level. This paper first analyzes the main problems of the basic level public institutions in the preparation of the budget, and secondly, does a good job on how to do a good job in the basic level public institution’s budget from innovative ideas, doing a good job in basic budget work, establishing a fixed system of measuring basic expenses and establishing a unit project library system The preparation made its own views and suggestions.