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殡葬事业单位是由政府设立的,目的在于为人民群众提供殡葬服务,从而满足社会经济发展中人民群众对于殡葬的消费需求。但是随着社会的快速的转型和发展,殡葬的市场化需求和现代财会制度的完善,现有的殡葬事业单位的财务管理制度已经不能与之相匹配。本文从分析殡葬事业单位的财务特点和存在的问题出发,提出如何提高财务管理效力的有效措施,从而规范殡葬事业单位财务管理制度,促进殡葬行业健康、有序发展。
Funeral and interment institutions are set up by the government to provide the people with funeral services so as to meet the people’s needs for funeral and interment in the socio-economic development. However, with the rapid social transformation and development, the marketization needs of funeral and funeral and the improvement of the modern accounting system, the existing financial management system of funeral and interment institutions can no longer be matched. Based on the analysis of the financial characteristics and existing problems of funeral and interment institutions, this paper puts forward some effective measures to improve the effectiveness of financial management so as to regulate the financial management system of funeral and interment institutions and promote the healthy and orderly development of the funeral industry.