随着财政体制改革的不断深化,行政事业单位财务管理的理念相应发生了变化,逐步建立起以市场经济理论为指导,以“开财”、理财为重点,利于自我发展为目的的财务管理机制。但是,转型时期的财务管理仍存在一些突出的问题。文章针对存在的问题进行分析并提出了如何加强行政事业单位财务管理、规范会计核算,进而提高经济运行质量的建议。 With the continuous deepening of the reform of the financial system, the concept of financial management in administrative units has undergone corresponding changes, and the financial services that are guided by the theory of market economy and focus on “financing” and financial management and are conducive to self-development are gradually established Management mechanism. However, there are still some prominent problems in the financial management during the transitional period. The article analyzes the existing problems and puts forward suggestions on how to strengthen the financial management of administrative institutions, standardize accounting and improve the quality of economic operation.