事业单位的非营利性与市场的趋利性矛盾,随着所处的内外经济环境发生的变化,事业单位也被推向了改革的前沿。按当前的改革趋势,现行的财务、会计体系已明显不适应竞争激烈的市场经济要求,为了进一步提高财政资金的使用效益,国家已开始着手对事业单位财务管理体制进行改革。 Institutional non-profit conflicts with market profitability, with the internal and external economic environment in which the changes have taken place, institutions have also been pushed to the forefront of reform. According to the current reform trend, the current financial and accounting system has obviously not adapted to the highly competitive market economy. In order to further improve the efficiency of the use of fiscal funds, the state has begun to reform the financial management system in public institutions.