近年来,随着我国事业单位体制改革的深入和市场化进程的加快,事业单位预算管理执行与监督过程中和改革发展不相适应的地方越发突出,本文围绕所暴露出来的问题展开论述。 In recent years, with the institutional reform of our country’s institutions deepened and the marketization process accelerated, the areas that are not suited to the implementation and supervision of the budget management in public institutions and the reform and development have become increasingly prominent. This article discusses the problems exposed.