事业单位是我国社会管理和公共服务职能的主要载体,是政府经济和社会管理的重要组成部分。近年来,随着市场经济体制的逐步建立及事业单位财务运行体制改革的逐步深入,原有的事业单位财务管理体制的弊端也日益突出。因此,对事业单位的财务管理进行改革,建立既能适应社会经济发展需求,又能促进各项事业发展的事业单 Institutions are the major carriers of our social management and public service functions and are an important part of the government’s economic and social management. In recent years, with the gradual establishment of the market economy system and the gradual deepening of the reform of the financial operating system of public institutions, the drawbacks of the original financial management system of public institutions have also become increasingly prominent. Therefore, the reform of the financial management of public institutions, the establishment of both can meet the needs of social and economic development, but also to promote the development of various undertakings