Yang Yanlin (Yunnan Xiaguan No.1 High School, Yunnan Dali 671000) Abstract: As important institutions providing public services, the efficiency and effectiveness of financial management in public institutions directly impact the quality and sustainability of public services. Management accounting, as a modern financial management tool, holds significant application value for the financial management of public institutions. This paper analyzes the basic functions and roles of management accounting; elaborates on the characteristics and requirements of financial management in public institutions, including funding sources, non-profit nature, public nature, and public welfare; explores the current application status of management accounting in financial management of public institutions, covering aspects such as budget management, cost control, and performance evaluation; and proposes a series of measures, including strengthening the training of management accounting professionals, improving management accounting information systems, enhancing internal controls, optimizing budget management, strengthening cost control, and refining the performance evaluation system. This paper aims to improve the efficiency and effectiveness of financial management in public institutions, ensuring the rational use of funds and maximizing benefits, thereby providing references for the improvement of financial management in public institutions. Keywords: Management Accounting; Public Institutions; Financial Management; Optimization Measures

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