在我国,行政事业单位属于典型的非物质性生产部门,大多不以营利为目的,这一特点决定了行政事业单位财务管理的特殊性。随着我国社会主义市场经济的发展以及财政体制改革的不断深化,我国行政事业单位存在着财务管理风险控制能力薄弱、资产及资金管理水平低下、财务制度不够完善等一系列问题,要想解决这些问题,就必须深化行政事业单位财务改革,提高行政事业单位管理成效。 In our country, the administrative institutions belong to the typical non-material production departments, most of which are not for profit. This characteristic determines the particularity of the financial management of the administrative institutions. With the development of China’s socialist market economy and the continuous deepening of the reform of the financial system, our country’s administrative institutions have a series of problems such as weak ability of financial management, low level of asset and fund management and inadequate financial system. To solve these problems, Problems, we must deepen the financial reform of administrative institutions, improve the administrative efficiency of administrative units.