对加强行政事业单位财务管理工作的思考

Reflections on Strengthening the Financial Management of Administrative Institutions

本文简要分析了行政事业单位财务管理中存在的问题,指出以自我约束为基础,以外部监督为保障是加强行政事业单位财务管理工作的有效途径,其中,自我约束为加强单位内部控制体系建设,外部监督即是要更好地发挥财会监督的作用。

This paper briefly analyzes the problems existing in the financial management of administrative institutions,and points out that taking self-restraint as the basis and external supervision as the guarantee is the effective way to strengthen the financial management of administrative institutions,self-restraint is to strengthen the construction of internal control system,and external supervision is to better play the role of financial supervision.