目前,尽管我国建立了公共财政体系,行政事业单位财政管理不断加强,但还普遍存在着重会计核算轻财务管理、财务工作人员素质不等的现象,这主要是由于财务管理意识的淡薄所造成,要从根本上解决这一问题,必须内外结合,加强管理意识,提高行政事业单位管理和运用资金的能力。 At present, despite the establishment of a public financial system in our country and the continuous strengthening of the financial management of the administrative institutions, there still exist the phenomenon of focusing on the accounting management of light financial management and the quality of financial staff. This is mainly due to the weakness of financial management awareness, To fundamentally solve this problem, we must integrate our efforts both internally and externally to step up our awareness of management and improve the ability of administrative units to manage and use the funds.