In the ifnancial management, the formation of the contradiction between the control and service has its inevitable objective reason. First, the notion of budget management has not been really improved. Second, there is no rationality, planning, and coordination in the basic work of project budget; and performance goals are not clear. Third, part of the ifnancial personnel has no innovation consciousness and ability when they meet some problems they face in the budget implementation. Fourth, the control system for internal project funds lacks rationality;and ideas are not clear. In order to handle the relationship between the control and service to realize the dialectical unity, we must view the relationship between control and service in the correct way, and foster a notion of focusing budget management. In reality, we should set up awareness and notion of consciously perform the rules and regulations. The ifnancial personnel must change their outmoded notions, work constantly to ifnd out and improve the way of control, preventing buck-passing.%财务管理过程中控制与服务之间矛盾的形成有其必然的客观原因和环境：一是预算管理的观念没有得到真正的提高；二是项目预算编制的基础工作缺乏合理性、计划性、协调性，绩效目标不明确；三是部分财务人员对预算执行中存在的问题缺乏创新意识和创新能力；四是制定的部分内部项目经费控制体系缺乏合理性，思路不明确。处理好控制与服务的关系，实现二者的辩证统一，要正确认识理解控制和服务的关系，真正树立以预算管理为核心的观念。在实际工作中，一是要树立自觉执行规章制度的意识和观念；二是作为财务人员要转变陈旧观念，不断探索和改进控制的方式；三是要防止相互推诿情况的发生。
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