随着市场经济体制的逐步建立,我国行政事业单位的财务管理逐步显现出了它的不适应性,其主要表现在以下两个方面:一是财务管理制度本身的缺陷。由于存在“路径依赖”,传统的计划经济体制的影响无法迅速消失,一些行政事业单位的领导及财会人员尚未摆脱资金供给制下“记账、算账、 With the gradual establishment of the market economy system, the financial management of the administrative units in our country gradually shows its inadaptability, which is mainly manifested in the following two aspects: First, the defects of the financial management system itself. Due to the existence of “path dependence”, the influence of the traditional planned economy system can not disappear rapidly. Some leaders and financial professionals of administrative institutions have not yet got rid of the "accounting, settlement,