财务管理是企事业单位和行政机关内部管理的重要组成部分。在行政机关 ,财务管理的水平直接影响着机关的管理水平 ,因而财务管理不单是算账、记账 ,更重要的是通过管理来提高经费使用效益 ,保障和促进机关的整体工作。这就要求财务管理工作者用辩证法的思想处理好工作中的各种 Financial management is an important part of the internal management of enterprises and administrative agencies. In the administrative organ, the level of financial management directly affects the management level of the institution. Therefore, financial management is not only a matter of calculating and keeping accounts, but more importantly, improving the efficiency of the use of funds through management and guaranteeing and promoting the overall work of the institution. This requires financial management workers to use dialectical thinking to deal with all kinds of work