事业单位是提供公共商品、保障社会稳定发展的服务性公共机构,相比较企业单位,其会计制度也具有相应的特色。财务业务的管理是事业单位会计管理的核心,随着新时期的到来、知识经济的迅猛发展,事业单位的财务业务的重点也随之发展,最显著的转变就是要从资金组织转为资金管理。本文通过介绍事业单位财务业务的特征和具体的重点,对新时期下事业单位的财务业务工作进行进一步阐释。 Institutions are service public institutions that provide public goods and guarantee the stable development of society. Compared with enterprises, their public accounting institutions also have corresponding characteristics. With the advent of the new era and the rapid development of knowledge-based economy, the focus of the financial business of public institutions has also developed. The most obvious change is to change from capital organization to capital management . This article introduces the characteristics and specific points of the financial business of public institutions, and further explains the financial business of the institutions in the new period.