伴随着我国市场经济体制的不断深化,关于政府机构改革也被逐步纳入日程。政府机构在改革过程中,必然会产生由于单位间的职能整合,而形成的财务合并问题。在事权与财权相平衡的原则下,由于机构改革所形成的组织事权与人员结构变化的背景下,财务合并并不是简单的加法。还需通过动态的视野,来探究在财务合并中的注意事项。 With the continuous deepening of China’s market economy system, the reform of government agencies has also been gradually incorporated into the agenda. In the course of the reform, the government agencies inevitably will have the problem of financial consolidation resulting from the integration of their functions. Under the principle of balance between power and property, financial consolidation is not a simple addition due to the change of organizational power and personnel structure formed by institutional reform. It is also necessary to explore the precautions in financial consolidation through a dynamic perspective.