科学、有效的财务管理是事业单位高质量完成其社会职能的有力保障。本文首先明确了事业单位财务管理的三大目标:保证其基本运行、促进其稳定发展、实现其绩效最大化。以该目标体系为指导,文章重点针对多数事业单位在财务管理过程中出现的不足,提出了相应的改进策略。 Scientific and effective financial management is a powerful guarantee for institutions to complete their social functions with high quality. This paper first clarifies the three major objectives of financial management in public institutions: guarantee its basic operation, promote its stable development and maximize its performance. With this target system as a guide, the article focuses on the deficiencies in the financial management process of most institutions, and puts forward corresponding improvement strategies.