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管理控制模式最开始是在企业集团中进行运用,随着经济的发展这种管理控制模式也得到了多样化的发展,财务管理控制模式是优化资源配置、提升经营效率的重要财务管理方法。事业单位有其独特的特征,这种特征决定其财务管理与一般的企业有不同,但是随着经济的发展和形势的变化,事业单位的财务管理与管理控制模式下的财务管理也有一定的契合点,值得探讨管理控制模式在事业单位财务管理中的适用性。
The management and control mode is used at the very beginning in the enterprise group. With the development of economy, the management and control mode has also been diversified. The financial management and control mode is an important financial management method to optimize the allocation of resources and enhance the operation efficiency. Institutions have their unique characteristics, this feature determines its financial management and general business are different, but with the economic development and changes in the situation, financial management institutions and management control mode of financial management also have a certain fit Point, it is worth to explore the applicability of management control mode in the financial management of public institutions.