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我国2009年颁布了关于加快文化事业单位转制的政策,正式拉开了我国文化事业单位改革的大幕。文化事业单位的发展,直接影响着我国文化产业的综合实力,同老百姓的精神生活息息相关。鉴于此,做好现代文化事业单位的财务管理工作具有十分重要的现实意义。在文化事业单位转型的过程中,针对各类专项经费的管理工作还存在许多不足,不利于文化事业单位长期健康发展。文化事业单位应当深入思考改革后专项经费的管理模式,提高专项经费管理水平。
In 2009, China promulgated the policy of speeding up the restructuring of cultural institutions and formally opened the curtain for the reform of China’s cultural institutions. The development of cultural institutions directly affects the comprehensive strength of China’s cultural industry and is closely linked to the spiritual life of ordinary people. In view of this, doing a good job in the financial management of modern cultural institutions has very important practical significance. In the course of the transformation of cultural institutions, there are still many deficiencies in the management of various special funds, which is not conducive to the long-term healthy development of cultural institutions. Cultural undertakings should think deeply about the management mode of special funds after the reform and raise the management level of special funds.