近期国家出台了一系列规范行政事业单位财会管理的法规制度,包括事业单位会计准则、行政事业单位内部会计控制规范等,为行政事业单位加强内部管理提供了法规依据。文章综合分析行政事业单位财会管理存在的薄弱环节,并针对性地提出有关对策。 Recently, the state has promulgated a series of laws and regulations that regulate the accounting administration of administrative units, including the accounting standards of public institutions and the internal accounting control standards of administrative institutions, which provide the legal basis for the administrative units to strengthen internal management. The paper comprehensively analyzes the weak links in the accounting management of the administrative institutions and puts forward the relevant countermeasures in a targeted manner.