随着我国市场经济的建立,行政部门直属事业单位的业务发展也开始走向多样化、复杂化,其财务管理职能也发生了根本性改变,要求行政部门直属事业单位提高财务管理水平。本文认为,直属事业单位可以从机构设置、制度落实、基础夯实、人员配置四 With the establishment of the market economy in our country, the business development of institutions directly under the executive branch has also begun to diversify and become complicated. The financial management functions have also undergone fundamental changes. Administrative units directly under the administrative departments are required to improve their financial management. This article argues that directly under the institutions can be set from the institutions, the implementation of the system, compacted basis, staffing four