摘要
目的提出深化事业单位财务管理的具体对策.方法对比分析目前事业单位财务管理的现状,找出事业单位财务管理效率不高的症结及具体表现形式.结果事业单位财务管理主要存在预算制度缺陷,国有资产管理观念淡薄,重核算,轻效益管理等.结论事业单位财务管理改革面临诸多机制问题和制度约束,极大地影响着事业单位改革的进一步深入,因此,必须深化事业单位的财务管理体制改革,不断创新财务管理机制。
Aim To suggest concrete measures on how to deepening financial mangement in government affiliated units. Methods Compare the financial management situations to find the cause and forms of inefficieat financial mangement. Result There exists systemic dificiency, weak state assets mangewent idea, stressed checking and low efficieacy in government affiliated uaits, Conclusion Reform of financial manageaneat in gorernment affiliated units face many systematic problems and restraints, which greatly affects the deepeningofthe reform Therefore,this reform must go deeper and new managements system must be created.
出处
《商洛学院学报》
2007年第4期21-24,共4页
Journal of Shangluo University
关键词
事业单位
财务管理
对策
government affiliated units, fianncial management
countermeasares
