本篇文章首先对加强行政事业单位成本支出管理与控制的重要作用进行阐述,从预算管理缺少规范性、财政支出管理缺少成本意识、支出管理和控制不严谨、费用把控和财务绩效考评相脱节四个方面入手,对当前行政事业单位成本支出管理与控制存在的主要问题进行解析,并以此为依据,提出加强行政事业单位成本支出管理与控制的优化措施。希望通过本文的阐述,可以给相关领域提供些许的参考。 This article first elaborates on the important role of strengthening the administration and control of cost expenditure in administrative institutions. From the lack of normative budget management, the lack of cost awareness in expenditure management, the unscientific expenditure management and control, the cost control and financial performance appraisal It analyzes the main problems existing in the administration and control of the current administrative unit cost expenditures and puts forward the optimization measures to strengthen the management and control of the cost expenditures of the administrative units. Hope that through the elaboration of this article, you can provide some references to related fields.