在事业单位中,会计核算归属于财务管理的范畴,发挥着极其重要的作用,但现阶段此项工作的开展效果却很不理想,观念滞后、内控机制不完善等问题十分突出,对财务管理工作有着明显的制约作用。这种情况是会计制度弊端显露的标志,说明制度创新已经迫在眉睫。本文归纳了事业单位会计核算与财务管理工作中的问题,并探讨了改进策略。 In public institutions, accounting belongs to the category of financial management, playing an extremely important role, but at this stage the work of the effect is not ideal, the concept of lagging, the internal control mechanism is not perfect and other issues are very prominent, the financial management Work has obvious constraints. This situation is a sign of accounting system defects revealed, indicating that institutional innovation is imminent. This article summarizes the problems in the accounting and financial management of public institutions, and discusses the improvement strategies.