行政事业单位会计都是以预算管理为中心,以经济和社会事业发展为目的,以预算收支核算为重点,用以反映社会再生产中属于分配领域中的各级行政单位和事业单位预算资金活动过程和结果的会计。本文首先阐述了行政事业单位会计的特点,其次,分析了行政事业单位会计监督中存在的问题。同时,就如何加强行政事业单位会计监督水平提出了自己的看法和建议,具有一定的参考价值。 Administrative units of accounting are based on budget management, economic and social development for the purpose of the budget revenue and expenditure as the key to reflect the social reproduction belongs to the field of distribution of administrative units and institutions at all levels of budget activities Process and result of accounting. This article first describes the characteristics of the accounting of administrative units, and second, analyzes the problems existing in the accounting supervision of administrative units. At the same time, it puts forward some opinions and suggestions on how to strengthen the level of accounting supervision in administrative units, which is of certain reference value.