预算管理在事业单位财务管理中具有基础和核心作用。随着财政改革和事业单位改革的深入,事业单位预算管理也需要不断改革和完善。一、事业单位预算管理沿革与现状事业单位的预算管理模式是与经济财政体制的要求相适应的。建国以来,事业单位预算管理模式可以分为三个阶段,即:计划经济体制下国家财政"统收统 Budget management has a basic and central role in the financial management of public institutions. With the deepening reform of public finance and public institutions, the budget management of public institutions also needs continuous reform and improvement. First, the budget management institutions and the status quo Institutional budget management model is compatible with the requirements of economic and financial system. Since the founding of the People’s Republic of China, the budget management mode of public institutions can be divided into three stages, namely: under the planned economy, the state finance,