行政事业单位,是行政单位与事业单位的“合体”简称,它的主要作用,就是实行管理职能、服务职能,以满足行政事业单位的实际需求。而财务管理的主要内容是,内部控制、资产管理、财务监督等内部制度体系,并通过管理,折射出预算编制、预算执行、预算评价,这三个不同阶段的财务流程。财务管理的最终目的,是支出成本的最小化,谋取利益的最大化,这也是财务管理的精髓所在。但随着经济的高度运营,原有的财务管理制度,已不再适应现代行政事业单位的发展,并逐渐暴露出制度弊端,行政事业单位,如何建立健全一套完整的财政制度,这是一个值得企业深思的问题。并本文从行政事业单位财务管理的现状出发,分析了财务制度管理的不足之处,并提出了具体的改革制度。 Administrative units, is the abbreviation of “unites” of administrative units and public institutions. Its main function is to implement management functions and service functions so as to meet the actual needs of administrative units. The main content of financial management is the internal system of internal control, asset management and financial supervision, which reflects the financial procedures in three different stages: budget preparation, budget implementation and budget evaluation. The ultimate goal of financial management is to minimize expenditure costs, to maximize the benefits, which is the essence of financial management. However, with the high degree of economic operation, the original financial management system no longer accommodates the development of modern administrative institutions, and gradually reveals the defects of the system. The administrative units, how to establish and perfect a complete financial system, is one Worthy of business thinking problem. Based on the current situation of financial management of administrative institutions, this article analyzes the shortcomings of the management of financial systems and puts forward a specific reform system.