事业单位改革进程中的财务管理优化初探

Research on the Financial Management in Public Institutions in the Reform Process

我国事业单位改革已经进入最为艰苦的攻坚阶段,这对事业单位的财务管理工作也带来了新的挑战。但当前事业单位在法人治理机制、预算管理、资产管理、会计核算以及财务人员素质等方面存在诸多问题,制约了财务管理职能的发挥。本文在对事业单位财务管理工作存在的问题进行深入剖析的基础上,结合事业单位改革新形势,提出了优化事业单位财务管理工作的对策建议。

The reform of public institutions in China has entered the toughest critical stage; the financial management of public institutions has also brought new challenges. But in the current institutions, there are many other aspects concerning mechanism of corporate governance, budget management, asset management, accounting and finance staff quality, restricted financial management functions of the play. On the basis of an in-depth analysis of the problems of the financial management of public institutions, combined with the new situation of reform of the institutions, this paper puts forward suggestions to optimize the financial management of public institutions.