由于受事业单位自身业务范围的不同,其在资金预算和使用中的形态也存在着差异。由此,有关问题的提炼只能站在总括层面才有意义。在针对事业单位专项基金财务管理的思考后,应在人员岗位意识、财务管理手段创新、完善审计活动,以及评价财务管理效果上下工夫。 Due to the different business scope of public institutions, there are differences in the forms of capital budget and use. As a result, the refinement of the relevant issues can only make sense at a general level. After thinking about the financial management of the special funds of public institutions, we should make efforts in awareness of personnel positions, innovations in financial management methods, improvement of auditing activities, and evaluation of the effectiveness of financial management.