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在社会生产活动中,事业单位处于企业与政府部门之间,其主要资金来源于国家财政,财务管理主要反映了资金的分配关系。随着市场经济的改革,事业单位的工作职能也由单一服务型向综合型转变,在此前提背景下,事业单位财务管理的内部环境也发生了许多改变,将财务管理中的一些不足暴露出来,并且已经阻碍了事业单位生产活动的进程。因此有必要在此加以分析问题产生的根源,同时也阐述了解决的方案,希望对事业单位财务管理有所帮助。
In social productive activities, institutions are between enterprises and government departments. Their main funds come from state finance. Financial management mainly reflects the distribution of funds. With the reform of the market economy, the institutional functions of PSUs are also changed from a single service type to an integrated one. Under the premise of this premise, many changes have taken place in the internal environment of the financial management of PSUs, exposing some deficiencies in financial management , And has hindered the progress of the production activities of institutions. Therefore, it is necessary to analyze the root causes of the problems here, and at the same time elaborate the solutions to be solved, hoping to help the financial management of public institutions.