随着经济的发展和社会的进步,事业单位也逐步开始进行改革,事业单位逐渐成为不断自我发展、自我约束、有一定市场开拓能力的事业法人实体。事业单位也需要努力降低自身成本,增强自身的能力和实力,最终体现出其价值。因此在对事业单位进行管理的时候有必要对事业单位进行效益审计和财务评价,运用财务分析的方法,分析事业单位的经济活动是否高效,是否具有合法性,是否符合效益性等原则,对其决策的科学性和工作业绩进行评价。 As economic development and social progress, institutions are gradually beginning to carry out reforms, institutions gradually become self-development, self-restraint, have a certain degree of market development capability of the legal entity. Institutions also need to work hard to reduce their own costs, enhance their own ability and strength, and ultimately reflect its value. Therefore, it is necessary to carry out the effectiveness auditing and financial appraisal on the public institution when it manages the public institution, and use the method of financial analysis to analyze whether the economic activity of the public institution is efficient, whether it has legitimacy, whether it is in conformity with the benefit and so on, The scientific decision-making and job performance evaluation.