在行政事业单位当中,会计的主要工作中心大多是预算管理,其目的是发展社会和经济事业,工作重点主要放在财政收支的预算核算方面,在社会生产过程中,对分配领域中的事业单位与行政单位资金活动预算的过程与结果进行反映。本文结合行政事业单位会计的特点,分析了其中存在的问题,进而提出了提升行政事业单位会计监督水平的措施。 Among the administrative units, most of the major accounting centers are budget management. Their purpose is to develop social and economic undertakings. The main focus of work is on the budget accounting of fiscal revenues and expenditures. In the course of social production, Unit and administrative units of the financial activities of the budget process and results are reflected. In this paper, the characteristics of the accounting of administrative units, analysis of the existing problems, and then put forward measures to enhance the level of accounting supervision of administrative units.