财务管理作为企事业单位管理的中心环节已在实践中逐步得到认同,但随着市场经济在我国的发展和改革的深入,财务工作存在的问题也日益突出;单位的财务制度不严、管理不紧、监督不力等都会造成腐败的蔓延。因此,当前强化财务管理刻不容缓,这不仅是经济问题,也是个重大的政治问题 As the central part of the management of enterprises and institutions, financial management has been gradually recognized in practice. However, with the deepening of the development and reform of the market economy in our country, the problems in financial management have become increasingly prominent. The financial system of the units is not rigorous and management is not strict Tight, ineffective supervision can all contribute to the spread of corruption. Therefore, the current strengthening of financial management is urgent, which is not only an economic issue but also a major political issue