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通常所说的财务管理往往着重于企业或企业化管理的事业单位,本文所谈的行政事业单位是指财政拨款的预算执行单位,是非营业性组织。由于实行收支两条线管理,与以盈利为目标的企业财务管理截然不同。 从行政事业单位的职责及财政管理体制来看,其财务管理的目标主要是执行国家有关财经法规,厉行节约,量入为出,降低行政事业成本,提高资金使用效益。其财务管理的任务是:合理编制预算,统筹安排,节约资金,
Often referred to as the financial management tend to focus on business or enterprise management institutions, this article discusses the administrative unit refers to the financial allocation of budget execution unit, is a non-profit organization. Due to the implementation of revenue and expenditure management of two lines, and profit-oriented corporate financial management is completely different. Judging from the responsibilities and financial management system of the administrative institutions, the main targets of their financial management are to implement the relevant financial and economic laws and regulations of the State, exercise strict economy and make the best of their efforts, reduce the administrative costs and improve the efficiency of capital utilization. Its financial management tasks are: a reasonable budget, co-ordinate arrangements, save money,