事后监督中心是会计国库核算最后一道防线。两年多来的监督实践表明,事后监督中心在提高国库会计核算质量、促进国库会计核算规范化、防范国库资金风险等方面发挥了积极作用。但当前事后监督工作中还存在一些问题,影响了事后监督职能作用的发挥,亟需改进。 Post-supervision center accounting treasury accounting is the last line of defense. Supervision over more than two years shows that the post-supervision center has played a positive role in raising the quality of the treasury’s accounting, promoting the standardization of treasury accounting and preventing the treasury capital risk. However, there are still some problems in the current post-supervision work, which have affected the exertion of the post-supervision function, which is in urgent need of improvement.