随着我国国库集中收付制度改革、新《预算法》实施、政府信息公开条例要求及非税收入收缴改革的进一步推进,我国事业单位逐步建立起以预算为核心的财务管理体系,其在规范预算编制、控制财政资金支出及提高资金使用效率方面发挥着巨大的作用。本文通过对事业单位建立预算管理体系的必要性进行分析的基础上,提出强化预算管理的若干措施。 With the reform of centralized treasury receipt and payment system in our country, the implementation of the new “Budget Law”, the requirements of the government information disclosure regulations and the further reform of the collection and collection of non-tax revenue, our country’s public institutions have gradually established a budget-based financial management system, Budget preparation, controlling the expenditure of financial funds and improving the efficiency of the use of funds play a huge role. Based on the analysis of the necessity of establishment of budget management system in public institutions, this paper proposes some measures to strengthen budget management.