近年来,财政部门和行政事业单位对如何管好行政事业经费,充分发挥资金的使用效益做了大量工作,取得了一定成绩。但是收支管理混乱,违反财经纪律、财务制度的现象仍然存在,损失浪费还比较普遍。然而,有些同志在研究如何管理行政事业经费时,单纯地在控制机构压缩编制上做文章,结果措施不力,不仅不能控制支出,堵塞各种漏洞,而且机构越控越乱,编制越压越多。究其原因,笔者认为,最主要的是忽视了财务管理。那么如何加强管理呢?现提出一些粗浅看法,意在抛砖引玉。一、财务管理存在的一些问题 1、财务计划工作软化。近几年来,行政事业单位基本上没有编制财务计划,而且由财政部门根据各单位上年度的预算数结合本年度财政财力情况 In recent years, the financial departments and administrative institutions have done a great deal of work on how to manage the funds for administrative work and give full play to the efficiency of the use of funds. Some achievements have been made. However, the revenue and expenditure management chaos, violations of financial discipline, the financial system still exists, loss of waste is still relatively common. However, some comrades, in studying how to manage the funds for administrative activities, simply made a fuss over the compaction of the control agencies. As a result, the measures were not effective. They not only failed to control expenditures and plug loopholes, but also controlled the organizations more and more, . The reason, I believe that the most important thing is to ignore the financial management. So how to strengthen management? Some rough ideas are now proposed to start a discussion. First, there are some problems in financial management 1, softening financial planning work. In recent years, administrative institutions have basically no preparation of financial plans, but also by the financial sector based on the previous year’s budget unit combined with the current fiscal and fiscal conditions