我国的行政事业财务管理工作,多年来基本上是沿用以“单位预算,定员定额”为基础的管理模式,这种管理模式在一定时间内对发展我国的经济建设起到过积极作用。但是,随着我国四化建设的发展,这种管理模式的弊端就暴露出来了。主要反映在,不注重行政事业经费的使用效益。近几年来行政事业财务管理工作曾作了一些改革,实行经费包干后,行政事业单位的资金使用效益有一定的提高,但由于没有从根本上改变“按单位预算、按定员定额”管理的基本模式,资金使用的效益仍不理想。比如,在教育经费的 Over the years, the financial management of China’s administrative work has basically followed the management model based on “unit budget and quota”, which has played a positive role in developing China’s economy for a certain period of time. However, with the development of the four modernizations in our country, the drawbacks of this management model have been exposed. Mainly reflected in, do not pay attention to the use of administrative funds effectiveness. In recent years, some reforms have been made in the financial management of administrative departments. After the funds are dried up, the utilization efficiency of funds by administrative departments and institutions has been somewhat improved. However, since there has been no fundamental change in the management of financial expenditures by units and by fixed quota The basic model, the efficiency of the use of funds is still not ideal. For example, in education funding