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随着部门预算的实行、政府采购的深入、国库集中支付的推行,行政事业单位的财务管理呈现一些新的特点。财务管理是行政事业单位组织财务活动、处理与各方面财务关系的一项重要经济管理工作。由于行政事业单位的资金来源于财政资金,这也使行政事业单位的财务管理不仅需要满足行政事业单位内部管理的要求,还需要满足财政和社会的要求。本文分析了行政事业单位财务管理改革的必要性,阐述了当前行政事业单位财务管理存在的问题,并提出了完善的对策。
With the implementation of the departmental budget, the deepening of government procurement and the implementation of centralized treasury payment, the financial management of the administrative institutions presents some new features. Financial management is an important economic and management work carried out by administrative units in organizing their financial activities and handling financial relationships with various parties. Since the funds of administrative units come from the financial funds, this also makes the financial management of administrative units not only need to meet the internal management requirements of administrative institutions, but also meet the requirements of finance and society. This article analyzes the necessity of financial management reform in administrative units, expatiates the existing problems of financial management in administrative units and puts forward the perfect countermeasures.