事业单位与企业单位有所显著的不同,即其目的具有明显的社会性,并不是实现最大化的经济效益,因此其预算管理中的预算绩效评价较为薄弱,存在着较多的问题。本文先分析了我国事业单位预算绩效评价存在的问题,再对事业单位如何有效落实好预算绩效评价提出建议措施,希望具有借鉴意义。 Public institutions and business units are significantly different, that is, its purpose has obvious social, not to maximize the economic benefits, so its budget management budget performance evaluation is relatively weak, there are more problems. This paper first analyzes the problems existing in the budget performance evaluation of public institutions in our country, and then puts forward suggestions on how to effectively implement the budget performance evaluation in public institutions.