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随着国有企业股份制改革步伐的不断加快,主辅分离,辅业改制以及市场经济体制的建立与逐步完善,企业所属事业单位的体制改革也全面展开。新情况的出现势必要求事业单位的经济运行机制必须适应新形势的要求,加强管理,拓宽筹资、融资渠道,努力降低服务成本,提高经济效益,为单位提供质优价廉的服务,增强自身的竞争能力和发展能力。这就要求事业单位不断提高财务管理水平,进行财务制度创新。因此,探索建立既适应事业单位未来发展需要,又符合事业单位社会化改革要求的财务管理模式,是事业单位财务管理工作的新方向。
With the accelerating pace of joint-stock reform of state-owned enterprises, the separation of major and minor businesses, the restructuring of auxiliary businesses and the establishment and gradual improvement of the market economic system, the reform of the institutional structures of enterprises and institutions under their control is in full swing. The emergence of new situations will inevitably require that the economic operation mechanism of public institutions must adapt to the requirements of the new situation, strengthen management, broaden the channels of financing and financing, strive to reduce service costs, increase economic benefits, provide quality and low price services for units and enhance their own Competitiveness and ability to develop. This requires institutions to continuously improve financial management, financial system innovation. Therefore, exploring and establishing a financial management mode that meets both the needs of the future development of public institutions and the socialized reform of public institutions is a new direction for the financial management of public institutions.