在现行财政体制下,事业单位支出在各级财政支出中占有相当大的比重。要搞好财政平衡,提高财政支出使用效益,加强事业单位支出管理是重要措施之一。根据多年来的工作实践,笔者认为加强事业单位支出管理主要应采取下述对策。一、严格控制人头经费支出对多数事业单位而言,人头经费 Under the current financial system, the expenditures of public institutions occupy a large proportion of the financial expenditures at all levels. It is an important measure to improve the fiscal balance, improve the efficiency of fiscal expenditure, and strengthen the expenditure management of public institutions. According to many years of work practice, I believe that the strengthening of public expenditure management should mainly take the following measures. First, strictly control the head of funds for most public institutions, head of funding