财务管理工作是通过价值形态对资金运动的一项综合性管理,渗透并贯穿于事业单位一切经济活动之中,它是一切管理活动的共同基础,是事业单位内部管理的中枢,它在事业单位经济管理中处于核心地位是一种客观要求。 Financial management is a comprehensive management of capital movement through value forms. It permeates and runs through all economic activities of public institutions. It is the common basis for all management activities and the central management institution’s internal management. At the core of economic management is an objective requirement.