我国公共财政体制的逐步建立和财政支出领域进行的一系列重大改革,对事业单位财务管理提出了更高的要求。近几年来,事业单位逐渐走向市场,已初步形成投资主体多元化、组织形式多样化、经营服务对象社会化的新格局。为此,现行的《事业单位财务规则》 The gradual establishment of China’s public financial system and a series of major reforms in the field of public expenditure have set higher demands on the financial management of public institutions. In recent years, institutions have gradually moved to the market, and a new pattern of diversification of investment entities, diversified organizational forms and socialization of service targets has been initially formed. To this end, the current “Institutional Financial Rules”