随着中央和地方预算绩效管理工作的深入开展,文艺事业单位作为预算部门积极实践和摸索,推进预算绩效管理日益成为财务管理工作的重要组成部分。本文围绕预算绩效管理的实施内容,探讨当前文艺事业单位开展预算绩效管理存在的困难及完善措施,以此提高文艺事业单位预算管理水平。 With the deepening of the budget performance management work at the central and local levels, the arts and cultural institutions, as the budget department, have been actively practicing and exploring ways to promote budget performance management and become an increasingly important part of financial management. This article focuses on the implementation of budget performance management, and discusses the difficulties and perfecting measures in current performance management of literature and art institutions in order to improve the budget management level of literature and art institutions.