事业单位财务管理是指事业单位按照国家有关部门的方针、政策、法规和财务制度的规定,有计划地筹集、分配和运用资金,对单位经济活动进行核算、财务监督与控制,以保证事业计划及任务的全面完成。财务管理主要内容是预算管理、收支管理、资产管理、负债管理、财务报告和财务分析等。但是,事业单位财务管理仍存在一些问题,成为行政事业单位蓬勃发展的软肋。而认识到内部控制实施过程中的不足并且加以改正对财务管理的有效性是至关重要的。 Institutional financial management means that public institutions plan, raise, allocate and use funds in accordance with the guidelines, policies, regulations and financial systems of the relevant state departments, carry out accounting and financial supervision and control over the economic activities of the units so as to ensure that business plans And the full completion of the task. The main contents of financial management are budget management, revenue and expenditure management, asset management, liability management, financial reporting and financial analysis. However, there are still some problems in the financial management of PSUs, becoming the weak point for the vigorous development of administrative institutions. Recognizing the deficiencies in the implementation of internal control and correcting them is crucial to the effectiveness of financial management.