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中央提出事业单位“面向社会，走向市场，减员增效，减拨经费，三年到位”的改革部署，拉开了事业单位改革的序幕，三年之内大多数事业单位将退出政府公共预算系列。在这场改革中，事业单位的内外部环境将发生很大变化，其资金渠道、服务对象、服务方法将与过去有很大区别。因此，事业单位的财务管理应适应市场经济需要，从管理内容、管理要求、管理目标上设计更能适应新形势的体系。
The reform proposed by the Central Government for “Institutional Orientation, Market Orientation, Staff Reduction and Efficiency Improvement, Redundancy Reduction and Three Years Put in Place” opened the prelude to the reform of public institutions. Most of the institutions will withdraw from the government public budget series within three years . In this reform, there will be great changes in the internal and external environment of public institutions, and the funding channels, clients and service methods will be greatly different from the past. Therefore, the financial management of institutions should adapt to the needs of the market economy, from the management of content, management requirements, management objectives designed to better adapt to the new situation of the system.