事业单位是指增进社会福利,满足社会各方面需求的部门,一般是不以盈利为目的的,部分事业单位是有盈利成果的,最主要的是对社会公益的关注,比如教育投入、水利技术等方面的发展。在我国,事业单位的预算与决算方法,在一定程度上,增加了事业单位工作的透明度,改变财政预算编制不合理、财政资金支付不科学及使用效益不高等问题。但就现状而言,事业单位预算与部门决算之间存在一定的脱节问题,影响了财政公开质量和单位工作质量,其起到的效果不如预期理想。而本文针对事业单位中预算决算的衔接脱节问题,提出了细化预算编制、加强执行监督、完善决算批复等一些细致的解决措施。 Institutions refer to those departments that promote social welfare and satisfy the needs of all sectors of society. They generally do not aim for profit. Some institutions have profit-making achievements. The most important thing is public interest, such as investment in education, water conservancy technology And other aspects of development. In our country, the budgetary and final accounts of public institutions have, to a certain extent, increased the transparency of the work of public institutions, changed the problems such as the unreasonable preparation of the budget, unscientific utilization of fiscal funds, and the low efficiency of utilization. However, as far as the status quo is concerned, there is a certain degree of disagreement between the budget of the public institutions and the final accounts of the departments, which affects the quality of public finances and the quality of work performed by the units. Its effect is not as good as expected. However, according to the disagreement between the budgets and final accounts in the institutions, this paper proposes some detailed measures to refine the budget, strengthen the supervision and improve the approval of the accounts.