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随着市场经济的逐步完善,经济改革的不断深化,政府职能转变,事业单位财务管理的内外环境也发生了根本变化,获得资金的渠道也与过去有较大不同,其服务的对象、服务的手段也与过去有所区别,特别是资产、技术和人力的作用更不同于过去,因此,事业单位的财务管理也应适应新形势、新情况,从管理内容、管理要素、管理层次上创新体制,以便更好地适应社会经济发展。
With the gradual improvement of the market economy and the deepening of economic reform, the internal and external environment of the financial management of public institutions has also undergone fundamental changes due to the transformation of government functions and the channels through which funds are obtained. The channels for obtaining funds are also quite different from those in the past. The targets of their services, The means are also different from the past. Especially, the functions of assets, technology and manpower are more different from the past. Therefore, the financial management of public institutions should also adapt to the new situation and new situation. From the aspects of management contents, management elements and management level innovation system In order to better adapt to social and economic development.