近年来,我国针对财务会计理论不断深入的研究,从根本上不断完善了个行政事业单位的财务会计体系,虽然行政事业单位对于会计系统设立了相应的监督体系,但是发现其仍然有多不合理现象的出现。只有将财务会计制度建立在相应的具有制约性原则的基础上才能充分发挥会计管理制度的优势,所以,根据我国当前的国情,同时与新时期社会发展特点相结合,将事业单位会计监督过程中出现的诸多问题采取了相对应的改进策略,不断将我国各行政事业单位的会计监督制度的监督质量不断提高,对于行政事业单位的廉政建设具有十分重要的意义。 In recent years, China’s financial research on the theory of continuous deepening fundamentally constantly improve the financial and accounting system of an administrative institution, although the administrative institutions for the accounting system set up a corresponding monitoring system, but found it still unreasonable The appearance of the phenomenon. Only by establishing the financial accounting system on the basis of the corresponding restrictive principles can the advantages of the accounting management system be brought into full play. Therefore, according to the current national conditions of our country and the characteristics of social development in the new era, the process of accounting supervision in public institutions Many problems that have arisen have been correspondingly improved. Continuously improving the supervision of the accounting supervision system of all administrative units in our country is of great significance to the building of an honest and clean government of administrative units.