在日常财务管理中，由于财务责任不明确，审批人员粗心失责，经办人员敷衍塞责，致使经费收支违规，使用效益低下。因此，必须划分财务责任范围，加强财务责任规范，也就是明确与经费收支有直接关系的所有人员的责任，即：单位领导的财务责任、财务部门的财务责任、事业部门的? In day-to-day financial management, due to the lack of clear financial responsibility and the negligence of approving personnel, handling personnel are perfunctory and inflexible, resulting in the irregularities in revenues and expenditures and the inefficient use of benefits. Therefore, it is necessary to divide the scope of financial responsibility and strengthen the norms of financial responsibility, that is, the responsibility of all personnel that is directly related to the expenditure and expenditure is defined as: the financial responsibility of the unit's leadership, the financial responsibility of the financial department and the business department?