随着部门预算改革的不断深化,一些机制方面的问题逐步显现,需要在进一步的改革中加以解决。笔者结合自身在行政单位财务管理中的工作实践,对优化基本支出内部结构和改进机动经费管理模式两个问题进行了粗浅的思考。优化基本支出内部结构 (一)存在的突出问题基本支出是行政事业单位为 With the continuous deepening of departmental budget reform, some problems in the mechanism have gradually emerged and need to be solved in further reforms. Based on the work practices in the financial management of the administrative units, the author has carried out a superficial thinking on two issues: optimizing the internal structure of basic expenditures and improving the management mode of mobile funds. Optimize the internal structure of basic expenditures (A) the outstanding problems Expenditure is the basic unit of administrative institutions for