目前,我国事业单位内部控制的重要环节是预算控制,而事业单位进行预算控制的前提是基于前期预算编制过程中科学合理的编制方法和预算执行过程中强有力的监控手段,预算编制和预算执行两者相辅相成,缺一不可,事业单位只有不断提高对预算编制和预算执行的重视,预算控制才能落到实处。 At present, the important link in the internal control of public institutions in China is budget control, and the preconditions for the public institutions to carry out budget control are based on the scientific and reasonable method of compilation in the previous budget preparation and the powerful monitoring means in the process of budget implementation, budgeting and budget implementation The two complement each other, both indispensable, institutions only continue to raise the budget preparation and budget implementation, budget control can be implemented.