传统的行政事业单位财务管理工作的重心以财务收支管理为重点,形成事后监督,很可能导致结果的不可逆转性,本文从行政事业单位财务管理概念出发,分析目前行政事业单位财务管理中存在的主要问题,提出财务管理重心前移等政策建议以供参考。 The traditional administrative institution’s financial management centering on the financial revenue and expenditure management focuses on the formation of post-supervision, which is likely to lead to the irreversibility of the results. This article starts from the concept of financial management in administrative institutions and analyzes the current existence of financial management in administrative units The main issues, put forward the focus of financial management forward policy recommendations for reference.