政府机关的机构改革工作已基本完成,现代企业制度的建立标志着企业已与市场接轨。但介于政府与企业间的事业单位的改革却进展迟缓,成了改革的难点。因此,必须适时加强对事业单位的财务管理,促进公共财政框架的建立。一、适应新形势,转变观念对事业单位的财务管理改革已进行了多 The institutional reform of government agencies has been basically completed, and the establishment of a modern enterprise system marks that the enterprises have been aligned with the market. However, between the government and enterprises, the reform of public institutions has been sluggish and has become a difficult point of reform. Therefore, it is necessary to strengthen the financial management of public institutions timely and promote the establishment of the public financial framework. First, adapt to the new situation, change the concept of the financial management reform of institutions have been carried out more