我国事业单位财务管理中存在的问题与 对策研究汇总.doc

　　　　　　　　　　 我国事业单位财务管理中存在的问题与对策研究 Study on the Existing Problems and Treatment Countermeasures of Financial Management of Chinese Public Institutions 学生姓名： 指导教师： 所在院系： 所学专业： 研究方向： 2007 年 5 月摘要 事业单位是我国公共部门的机构之一。事业单位改革是我国经济体制改革的重要组成部分，在国有企业和政府管理体制改革已深入进行并取得积极进展的今天，推进事业单位改革具有相当的紧迫性，因而深化事业单位改革对于建立和完善社会主义市场经济体制至关重要，具有十分深远的战略意义。在现阶段，积极推进事业单位的各项改革己经提上了议事日程。就微观层面而言，财务管理是极其重要的价值形式的管理，是单位管理工作的一个核心组成部分。 因此，本文笔者立足于理财的视角来探讨事业单位改革这一战略性问题的一个微观层面，通过对事业单位财务管理的现状进行深入剖析，对事业单位财务管理相关内容进行介绍，提出我国事业单位财务管理存在的问题，主要对预算管理及资产管理两方面进行阐述分析，并结合实际探讨改善这些问题的方法。随着经济改革的不断深化，作为社会重要组成部分的事业单位，内、外部环境发生很大变化，财务管理方面也出现不少问题。在面临越来越激烈的市场经济竞争，日益高涨的事业单位改革的呼声，我们需要扭转传统的粗放型管理观念，增强自身的财务管理水平。 关键词： 事业单位 财务管理 预算 资产 Study on the Existing Problems and Treatment Countermeasures of Financial Management of Chinese Public Institutions Abstract Public service unit is one of key public service organs of China, and the reform in such unit is a significant part of the reform of the whole economic system. Nowadays, the reform in the State-owned enterprises and the governments administrative system is in full swing and has been proved fruitful, so its very urgent to promote the reform in the public service units, for the reason that to deepen the reform in such unit holds a far-reaching strategic significance to establish and complete the socialist market economy system. Currently, the reform of the public service unit has been put into agenda already. Microcosmically, as a vital value management form, finance management can be regarded as the core of the enterprise management. Therefore, this article focuses on the finance management--a microcosmic aspect of the strategic program of the reform in public service unit, profoundly analyzes the reform on the basis of the existing status of the finance management in public service units, provide an analysis on each small but complete side of financial management problems, mainly focus on budget management methods and asset management regulations for public instit