对行政事业单位来讲,预算编制工作是保证单位开展预算管理的基础。行政事业单位应利用预算的编制、自身内部调控及对业绩进行考核等一系列管理来实现预期目标。预算编制工作的成功与否同行政事业单位自身的发展有着密切的关联。文章简要论述了行政事业单位在预算编制过程中现存的不足,并提出了相应的改进措施。 For administrative institutions, budgeting is the basis for guaranteeing unit’s budget management. Administrative units should make use of a series of management methods such as budget preparation, internal control and performance appraisal to achieve the expected goals. The success of budgeting is closely related to the development of administrative units themselves. The article briefly discusses the existing deficiencies in the process of the budget preparation of the administrative institutions and puts forward the corresponding improvement measures.