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同行在讨论事业单位财务管理模式时,往往聚焦于微观层面(即资金运营层面),似乎并没有将一系列制度环境纳入其中。这样一来,必然制约讨论所得结论的合理性与可行性。改变这一传统发现,国库集中支付将在资金预算和资金使用等两个方面产生正面影响。为此,事业单位应围绕着:提升财务人员意识、管理手段、内审机制和绩效评价等四个方面下工夫。
When discussing the financial management mode of public institutions, their counterparts tend to focus on the micro level (that is, the fund operation level) and do not seem to include a series of institutional environments. In this way, it is bound to restrict the rationality and feasibility of the conclusion of the discussion. Changing this tradition found that centralized treasury payments will have a positive impact on both the capital budget and the use of funds. To this end, institutions should focus on: to enhance financial staff awareness, management tools, internal audit mechanism and performance evaluation of the four aspects.