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事业单位的发展对于促进国家事业发展、改善民生、提高人民生活水平有着重要作用,但是,在事业单位高度依赖财政资金的状况下,事业单位财务管理方式较为传统,忽视了专项资金使用绩效。本文基于分类改革的视角,分析了事业单位财务战略管理的必要性,为实现事业单位财务管理战略提供了建议。
The development of public institutions plays an important role in promoting the development of the national cause, improving people’s livelihood and improving people’s living standard. However, under the condition that institutions are highly dependent on financial funds, the financial management methods of institutions are rather traditional and the performance of special funds is neglected. Based on the perspective of classification reform, this paper analyzes the necessity of financial strategic management of institutions and provides suggestions for the realization of the financial management strategies of institutions.