国务院批准、财政部颁布的《事业单位财务规则》(以下简称规则),对我国各类事业单位的财务管理制度进行了重大改革,突破了原财务制度重点反映财政拨款及支出的管理模式,确定了大收大支、统一核算、统一管理,全面反映事业单位各项财务收支活动的新型财务管理体系,为规范财务行为、加强财务管 The State Council approved the “Financial Rules for Institutions” promulgated by the Ministry of Finance (hereinafter referred to as the “Rules”), which carried out major reforms in the financial management system of various institutions in our country and broke through the management mode in which the original financial system mainly reflected the financial allocations and expenditures, A new type of financial management system that greatly supports large numbers of branches, unified accounting and unified management, and comprehensively reflects various financial revenues and expenditures of public institutions. In order to standardize the financial behavior and strengthen the financial management