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市场经济的建立,使事业单位财务管理的内外环境发生了根本变化。管理中存在的财务管理职能较弱、资金管理效益低下、预算编制不完善、经费使用缺乏计划性、内部控制制度不健全、财务管理信息处理能力不强、固定资产管理混乱、账实不符和领导不重视、财务人员素质较差、会计基础工作不规范等问题,是制约事业单位进一步发展的突出问题。文章对此进行了分析,并提出了解决问题的对策。
The establishment of a market economy has fundamentally changed the internal and external environment for the financial management of public institutions. The weak financial management functions in the management, the ineffective fund management, the imperfect budget preparation, the lack of planning for the use of funds, the imperfect internal control system, the weak ability to handle financial management information, the confusion in the management of fixed assets, the inconsistent accounts and the accountability Not paying attention to the poor quality of financial staff, accounting standards and other non-standard work is to restrict the further development of public institutions outstanding problem. The article has carried on the analysis to this, and has proposed the countermeasure that solves the question.