当前国有企业和政府体制改革已经深入人心,并取得了很大进展,而事业单位的改革对于进一步完善社会主义市场经济体制具有十分重要的意义,事业单位的改革一定要受到足够重视。文章从财务的视角来论述事业单位的改革,总结出事业单位当前财务管理中存在的一些问题,并从若干方面提出了一些改变当前状况的建议。 At present, the state-owned enterprises and the reform of the government system have enjoyed popular support and great progress has been made. However, the reform of public institutions is of great significance for further improving the socialist market economic system. The reform of public-service units must receive enough attention. This article discusses the reform of public institutions from the perspective of finance, sums up some problems in the current financial management of public institutions, and puts forward some proposals to change the current situation from several aspects.