长期以来,行政事业单位经费实行财政分配、单位包干、分散核算的制度。随着社会主义市场经济体制的建立和完善,这种制度的弊端逐步凸显。为了加强财政资金收支的管理和监督,规范财务管理和会计行为,提高财政资金使用效益;为了构筑 For a long time, the funds for administrative units have been distributed in a fiscal manner, and the units have been subject to a system of checks and balances and decentralized accounting. With the establishment and perfection of the socialist market economic system, the drawbacks of such a system have been gradually highlighted. In order to strengthen the management and supervision of the revenue and expenditure of the financial funds, standardize the financial management and accounting practices and enhance the efficiency of the use of financial funds,