加强行政事业财务管理,合理控制行政事业支出规模,对于减轻财政压力,实现财政收支平衡具有十分重要的作用。随着社会主义市场经济体制的初步建立和政府机构改革的逐步深入,行政事业单位其自身职能、运行机制、管理方式及所面临的宏观环境都发生了相应的变化,新《会计法》及与之相配套的财务制度等办法的颁布,以及财政改革的逐步深入等等,对财务管理提出了更高的要求。一、行政事业单位财务收支管理的现状 To strengthen the financial management of the administrative work and to reasonably control the scale of administrative expenses has a very important role in alleviating the financial pressure and in achieving the balance of fiscal revenue. With the initial establishment of the socialist market economic system and the gradual deepening of the reform of government agencies, the administrative institutions have their own functions, operating mechanisms, management methods and the macroeconomic environment have undergone corresponding changes. The new Accounting Law and The matching financial system and other measures promulgated, as well as the gradual deepening of the fiscal reform, etc., put forward higher requirements on financial management. First, the administrative institutions of financial revenue and expenditure management status quo