公益二类事业单位财务管理存在问题及优化路径
Problems and Optimization Paths in Financial Management of Second-Class Public Welfare Institutions

随着我国经济社会的不断发展和事业单位改革的持续深化，公益二类事业单位面临着新时代的更高要求与挑战。为应对挑战，本文从公益二类事业单位财务管理的角度出发，针对单位预算管理不规范、资产管理不严格、内控体系不健全、税务风险意识薄弱、信息化建设不足等问题提出改进建议，旨在提升公益二类事业单位的财务管理水平，为单位的健康、长远发展提供参考依据和支撑。
With the continuous development of China’s economy and society and the continuous deepening of the reform of public institutions, second-class public welfare institutions are facing higher requirements and challenges in the new era. In response to these challenges, this paper, from the perspective of second-class public welfare institutions, proposes improvement suggestions aimed at issues such as irregular budget management, lax asset management, inadequate internal control systems, weak tax risk awareness, and insufficient informatization construction. The objective is to enhance the financial management level of these institutions and provide reference and support for their healthy and sustainable long-term development.