财务管理的基本特征是价值管理,一项综合性经济管理工作。市场经济环境下,行政事业单位财务管理暴露出行政事业单位财务管理职能弱化、行政事业单位财务管理制度不完善、行政事业单位财务管理人员素质低下等问题,本文从问题论述展开,就如何在市场经济条件下实现行政事业单位财务高效管理进行思考。 The basic characteristics of financial management is value management, a comprehensive economic management. Under the market economy environment, the financial management of administrative units exposed the weakening of the financial management functions of administrative units, the imperfect financial management system of administrative units, and the low quality of financial management personnel in administrative institutions. This article starts with the discussion of the problems and discusses how to improve the management of the public institutions in the market Reflections on Realizing Financially Efficient Management of Administrative Units under Economic Conditions.