当前,行政事业单位在持续进行深化改革,而在行政事业单位各项管理工作中,占据核心地位的财务管理又是改革的重点。我国财政部在2014年修订出台的新《预算法》,给行政事业单位财务管理带来了诸多变化。本文立足新预算法视角,对制约影响行政事业单位财务管理的因素及问题进行分析,在此基础上,总结探讨相应的对策。 At present, the administrative institutions continue to deepen the reform, and in the management of the administrative units, the financial management occupying the core position is the focus of the reform. The Ministry of Finance revised the new “Budget Law” promulgated in 2014, bringing many changes to the financial management of administrative institutions. Based on the perspective of the new budget law, this article analyzes the factors and problems that restrict the financial management of the administrative institutions, and on this basis, summarizes the corresponding countermeasures.