对于行政事业单位管理来说,其职能能否履行在很大程度上是由财务管理水平决定的。然而,长期以来,由于自身体制和传统观念的影响,单位财务管理水平低下,问题很多。因此,研究事业单位的财务现状,对其进行分析并提出改进方案,有助于事业单位管理体制的改革,为财务管理实务工作发展的健康提供保证,同时也提高了国内公共组织财务管理工作的理论水平,推动了公共组织会计理论的进一步发展。 For the administration of public institutions, its function can be fulfilled largely by the level of financial management decision. However, for a long time, due to the influence of its own system and traditional concepts, the unit’s financial management is low and there are many problems. Therefore, studying the financial status quo of PSUs, analyzing them and proposing improvement programs will help the PSUs to reform their management systems, provide assurances for the health of financial management practices and improve the financial management of domestic public organizations Theoretical level, and promote the further development of public accounting theory.