随着行政事业单位运行体制的不断完善,特别是事业单位财政拨款政策的调整,使得关注预算管理效益成为了当前必须要引起重视的问题。尽管行政单位与事业单位作为不同性质的体制内组织,但其都需要遵循财务内控原则,并在此原则下履行成本控制职责。 With the continual improvement of the operating system of the administrative units, especially the adjustment of the financial allocation policy of public institutions, the concern about the efficiency of budget management has become the issue that must be paid attention nowadays. Although the administrative units and public institutions are organizations of different nature, they all need to follow the principle of financial control and perform the cost control responsibility under this principle.