当前,随着经济形势的日益复杂和财政改革的不断深入,事业单位的理财环境发生了很大的变化,资金来源渠道多样化,不确定性因素不断增加,财务管理工作面临着前所未有的压力和挑战。作为财务管理的核心,预算管理直接关乎财务工作的质量。如何应对环境的变化,使预算管理工作与时俱进,成为事业单位亟待解决的一个现实而严肃的问题。 At present, with the increasingly complicated economic situation and ever-deepening financial reform, the financial management environment of institutions has undergone tremendous changes. The sources of funds have been diversified, the uncertainties have been constantly increasing, and financial management has been under unprecedented pressure. challenge. As the core of financial management, budget management is directly related to the quality of financial work. How to cope with changes in the environment so that budget management work with the times has become a real and serious problem to be solved urgently by public institutions.