财务管理技术的优化和创新将规制资金的使用,但在信息不对称现象广泛存在的情况下,该技术似乎并不一直这么灵验。以事业单位设备采购和专项技术服务经费的使用为例,其中因存在着信息不对称从而增大了资金监管的难度。为此,需要围绕着:增强财务人员岗位素养、强化审计活动,以及建立声誉约束机制来应对。 Optimization and innovation of financial management techniques will govern the use of funds, but in the case of widespread information asymmetry, the technology does not seem to have been so resilient. Take the use of equipment procurement and special technical service funds as an example, which makes it more difficult to supervise funds due to the existence of asymmetric information. To this end, we need to focus on: enhancing the qualifications of financial staff position, strengthen auditing activities, and establish a reputation constraint mechanism to deal with.