长期以来,我国行政事业单位的财务管理比较混乱,支出效益低下。主要表现在对预算外资金缺乏有效的管理,“收支两条线”实际执行不到位;单位资金来源多元化,用途流向不明。这种状况冲击了正常的财政秩序,削弱了预算管理职能。因此,改革行政事业单位的管理方式,建立财务管理新秩序势在必行。北京市宣武区财政局在这方面进行了有益的探索。(一)摸底调查,编制预算。只有科 For a long time, the financial management of the administrative units in our country is rather chaotic and the expenditure is low. Mainly manifested in the lack of effective management of extrabudgetary funds, “two lines of revenue and expenditure ” actual implementation is not in place; unit of funding sources diversified, the purpose of the flow to unknown. This situation has hit the normal fiscal order and weakened the budget management function. Therefore, it is imperative to reform the management methods of administrative units and establish a new order of financial management. Xuanwu District Bureau of Finance in Beijing conducted a useful exploration in this regard. (A) a thorough investigation, preparation of the budget. Only section