随着国家各项改革的进一步深化,财务预算方面的改革也正在实施中。2013年国家先后出台了《行政事业单位会计制度》、《事业单位会计制度》,差旅费、会议费、培训费、招待费等三公经费的相关制度陆续出台实施。国家对预算资金的管理越来越严格,这对于行政事业单位来说,合理安排支出,严格执行预算,细化预算编制至关重要。但是预算单位在执行预算中仍存在一些问题,具体剖析如下:一、预算执行中存在的 With the further deepening of various national reforms, the reform of the financial budget is also being implemented. In 2013, the state successively promulgated the relevant systems of “accounting system for administrative institutions”, “accounting system for public institutions”, travel expenses, conference fees, training expenses and hospitality expenses. The state’s management of budget funds is becoming more and more strict, which is very important for the administrative institutions to properly arrange expenditures, strictly implement budgets and refine budgets. However, the budget unit in the implementation of the budget there are still some problems, the specific analysis is as follows: First, the implementation of the budget