事业单位作为我国经济社会的重要组成部分,对我国的经济建设与社会稳定都有着举足轻重的作用。事业单位由于其特殊的属性,使其在财务收入来源、财务支出以及财务管理上具有与企业单位有很大的不同。同时,随着经济的不断发展事业单位财务管理问题也日益突出,需要通过一系列的体制机制的改进来加以解决。 As an important part of China’s economy and society, public institutions have a pivotal role in China’s economic construction and social stability. Because of its special attributes, public institutions make them have great differences from business units in terms of sources of financial income, financial expenses and financial management. At the same time, with the constant development of economy, the financial management of public institutions has become increasingly prominent and needs to be solved through a series of improvements in institutional mechanisms.