事业单位作为国家政府国家权利的执行机构,其财务预算特点与一般企业存在明显区别。事业单位财务预算编制必须要遵循全面、准确、明晰的原则,能够切实反映出政府收支活动的情况,这样才能够为政府下一步的财政计划以及经济活动提供必要的依据。本文针对差额拨款事业单位财务预算难点以及策略进行几点分析。 As the executing agency of national rights of national governments, public institutions have obvious differences in their financial budget characteristics from those of ordinary enterprises. The financial budgets of public institutions must follow the principles of completeness, accuracy and clarity and can truly reflect the situation of government revenues and expenditures so as to provide the necessary basis for the government’s future financial plans and economic activities. This article aims at the difference between the financial allocation of financial institutions and the difficulties of the strategy analysis.