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与其他企业相比,事业单位是指给予社会建设帮助的组织机构,其能够满足社会生产、教育以及文化的需求。但是事业单位在发挥其社会职能时,往往忽视财务管理工作,使单位中资金利用率较低,严重浪费了国家资源。本文首先介绍了成本控制与财务管理任务与目标,进而指出当前事业单位在财务管理工作中的不足之处,最后探究利用财务管理对成本进行控制的措施,期望能为事业单位的发展提供借鉴。
Compared with other enterprises, public institutions refer to the organizations that provide social assistance to meet the needs of social production, education and culture. However, in carrying out their social functions, public institutions tend to neglect financial management, make the utilization rate of funds lower in their units, and seriously wipe out their country’s resources. This paper first introduces the tasks and goals of cost control and financial management, and then points out the deficiencies of the current public institutions in the financial management work. Finally, it explores the measures to control the costs by using the financial management, hoping to provide reference for the development of public institutions.