所谓事业单位,是指不以生产经营和创利为目的、保障社会发展和进步的社会公益性福利和服务性机构。近年来,随着我国预算管理、集中支付、政府集中采购等财政体制改革的不断深化,作为社会重要组成部分的事业单位的财务管理水平也在不断提高。但是,由于种种原因,事业单位的财务管理还 The so-called public institutions, is not to production and management and profit-making for the purpose of social development and progress to safeguard social welfare and service agencies. In recent years, with the continuous deepening of the financial system reform such as budget management, centralized payment and centralized government procurement, the financial management of institutions as an important part of society is also continuously improving. However, due to various reasons, the institution’s financial management also