机关后勤单位主要有食堂、车队、服务中心等机构，同其它事业单位相比，其特点一是以服务为首要任务；二是服务内容多，牵涉面广，要求高；三是基本依靠财政拨款，很少有创收能力和其它经济收入来源。加强后勤单位的财务管理是机关事业单位经费管理的重要组成部分。首先，在执 Institutional logistics units mainly have canteens, convoys, service centers and other institutions, compared with other institutions, the first feature is its service as the primary task; the second is the service content, involving a wide range of high requirements; third is basically rely on the financial allocation , Few income-generating capacity and other sources of income. Strengthening the financial management of logistics units is an important part of the funds management of institutions and public institutions. First, hold