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随着“新公共管理运动”的兴起,对政府部门的功能和效率提出了更高的要求,行政事业单位能否建立科学规范的财务管理体制,是提高政府功能和效率的关键所在,对我国经济社会的发展有很大的现实意义。但是我国目前的行政事业单位的财务控制不健全,存在很多问题,笔者在对现状进行合理分析的基础上,提出了增强行政事业单位财务控制的措施,希望能对相关理论研究和实务发展有所帮助。
With the rise of “New Public Management Movement ”, higher requirements are imposed on the functions and efficiency of government departments. Whether or not an administrative institution can establish a scientific and standardized financial management system is the key to improving the government’s functions and efficiency. It is of great practical significance for the economic and social development in our country. However, there are many problems in the financial control of the current administrative units in our country. Based on a reasonable analysis of the status quo, the author puts forward some measures to enhance the financial control of administrative units, hoping to make some relevant theoretical research and practical development help.