会计核算与财务管理是相辅相成的关系,会计核算是财务管理的基础,而财务管理要对会计核算进行有效的管理。可以通过完善相关制度,以预算为依据进行核算,加强事业单位的内部控制,提高会计人员的综合素质等措施来加强事业单位的会计核算与财务管理。 Accounting and financial management are mutually reinforcing relations, accounting is the basis of financial management, and financial management should be effective accounting management. The accounting and financial management of public institutions can be strengthened through such measures as perfecting relevant systems, making budgetary calculations, strengthening the internal control of public institutions and improving the overall quality of accountants.