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公共财物管理既不同于公共财政,又区别于一般企业财务管理。文章对公务财务管理的实质进行了详细论述与探讨。首先就公共财物管理的概念进行了剖析与解读,进而对公共财物管理的特点进行了归纳和阐述,认为公共财物管理体现出以预算管理为中心、兼顾效率和公平、手段的多样性等特点;在此基础上就当前公共财物管理体系建设实践中存在的主要问题展开了论述,以期为提高公共财物管理水平提供有益参考。
Public property management is different from public finance, but also different from the general corporate financial management. The article discusses the essence of official financial management in detail. Firstly, the concept of public property management is analyzed and interpreted, and then the characteristics of public property management are summarized and elaborated. The management of public property reflects the characteristics of efficiency and fairness as well as the diversity of means, centered on budget management. On this basis, the author discusses the main problems in the practice of public property management system construction in the hope of providing a useful reference for improving the public property management.