在依法治国的框架下,行政事业单位的预算及财务管理要依循国家的预算法来进行。我国新修订的《预算法》于2015年1月1日正式实行。新法立足于国家治理体系建设,进一步增强了部门预算编制的完整性、透明度和规范性,对于行政事业单位以预算管理为核心的财务管理工作有着重大意义,将显著提升行政事业单位预算及财务管理的精细化、科学化和规范化水平。 Under the framework of governing the country according to law, the budget and financial management of the administrative units must be in accordance with the state’s budget laws. The newly revised Budget Law of our country was officially implemented on January 1, 2015. The new law is based on the construction of the national governance system and further enhances the integrity, transparency and normativeness of the departmental budgeting. It is of great significance to the financial management work of the budget administration of the administrative institutions as the core, which will significantly enhance the budget and financial management of the administrative institutions The refinement, scientific and standardization level.