摘要
本论文针对事业单位财政预算资金管理的问题进行了深入研究，旨在揭示当前管理中存在的挑战，并提出相应的对策。研究发现，事业单位在财政预算资金的预算编制、执行、调整以及评估反馈等环节中，普遍存在着预算编制方法不科学、预算执行不严格、预算调整程序不规范以及预算评估体系不完善等问题。这些问题不仅影响了财政资金的有效利用，还可能对事业单位的正常运营和长期发展产生不利影响。针对这些问题，本论文提出了一系列对策和建议。首先，应加强预算编制的科学性和准确性，完善预算编制内容，提高预算编制方法的科学性。其次，强化预算执行的严格性和规范性，确保预算资金按照计划使用，避免浪费和滥用。同时，完善预算调整的程序和条件，加强预算调整的监管和审批，确保预算调整的合理性和有效性。最后，建立健全预算评估与反馈机制，对预算执行情况进行定期评估，及时发现问题并进行反馈，以优化预算管理流程和提高预算管理效率。通过本论文的研究，可以为事业单位财政预算资金管理提供有益的参考和借鉴，促进事业单位财政预算管理水平的提升，确保财政资金的安全、高效使用，推动事业单位的持续健康发展。
关键词：事业单位；财政预算资金管理；预算编制
Abstract
This paper deeply studies the problem of financial budget funds management in public institutions, aiming to reveal the challenges existing in the current management, and put forward the corresponding countermeasures. It is found that in the budget preparation, implementation, adjustment and evaluation feedback of financial budget funds, there are many problems such as unscientific budget preparation method, lax budget implementation, irregular budget adjustment procedure and imperfect budget evaluation system. These problems not only affect the effective use of financial funds, but also may have adverse effects on the normal operation and long-term development of public institutions. For these problems, this paper puts forward a series of countermeasures and suggestions. First of all, we should strengthen the scientific nature and accuracy of budget preparation, improve the content of budget preparation, and improve the scientific nature of budget preparation method. Second, we should strengthen the rigor and standardization of budget implementation, ensure that budget funds are used in accordance with plans, and avoid waste and abuse. At the same time, we will improve the procedures and conditions for budget adjustments, strengthen oversight and approval of budget adjustments, and ensure that they are reasonable and effective. Finally, the budget evaluation and feedback mechanism should be established and improved to regularly evaluate the budget implementation, and find problems and give feedback in time, so as to optimize the budget management process and improve the efficiency of budget management. Through the research of this paper, it can provide useful reference and reference for the financial budget fund management of public institutions, promote the improvement of the financial budget management level of public institutions, ensure the safe and efficient use of financial funds, and promote the sustainable and healthy development of public institutions.
Keywords：Institutions; financial budget fund management; budget preparation
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、财政预算资金管理概述 3
（一）财政预算资金管理的定义 3
（二）财政预算资金的来源渠道 3
（三）财政预算资金的分配原则 3
三、财政预算资金管理的基本流程 5
（一）预算编制流程 5
（二）预算执行流程 5
（三）预算调整流程 5
四、事业单位财政预算资金管理问题分析 7
（一）预算编制方法不科学 7
（二）预算执行不严格 7
（三）预算调整程序不规范 8
五、事业单位财政预算资金管理对策 9
（一）加强预算编制管理 9
（二）强化预算执行管理 9
（三）规范预算调整程序 10
结 论 11
参考文献 12
