全额预算拨款单位财务管理的任务不是简单的日常算账记账,而是通过管理好预算内、外资金,以提高行政效率和事业管理效益,确保国家的方针政策落实到位。但现实中,由于多种原因,不少单位特别是一些基层单位在财务管理上还存在一些问题,主要有:经费超支,寅吃卯粮;内部控制制度疲软 The task of the financial management of the full budgetary appropriation unit is not simply a routine accounting book but rather the management of the budgetary and external funds so as to enhance administrative efficiency and career management effectiveness so as to ensure the implementation of the national guidelines and policies. However, in reality, due to various reasons, many units, especially some grassroots units, still have some problems in their financial management. They mainly include overspending of funds and excessive consumption of cash, weak internal control system