国家以社会公益为目的,由国家机关举办或是其他组织使用国有资产举办的从事卫生、科技、文化、教育等公益性的社会服务组织就是事业单位。目前,事业单位的财务管理仍存在许多问题,财务管理工作受到行政管理模式、国家财政体制等许多外部环境的影响,而事业单位外部环境发生变化,会影响到财务管理的对策和措施。 The state-run social service organizations that are engaged in public service such as health, science and technology, culture and education, which are run by state organs or run by state-owned assets by other organizations, are the public institutions. At present, there are still many problems in the financial management of PSUs. The financial management work is affected by many external environments such as the administrative mode and the national financial system. Changes in the external environment of PSUs will affect the financial management measures and measures.