近年来,政府职能随着社会主义市场经济体制不断完善而逐步转变,公共财政管理进行了部门预算、国库集中支付、政府采购、“收支两条线”等多项改革,传统的财务管理方法面临新形势的挑战。本文对目前行政单位在财务管理方面普遍存在的一些主要问题进行了探讨,并有针对性的提出了对策建议。 In recent years, with the continuous improvement of the socialist market economic system, the government functions have been gradually transformed. Public finance management has carried out a number of reforms including departmental budget, centralized treasury payment, government procurement, and the “two lines of revenue and expenditure.” The traditional financial Management methods are facing the challenge of the new situation. This article discusses some of the main problems existing in the financial management of the current administrative units, and puts forward countermeasures and suggestions pertinently.