近些年来,上级政府、部门围绕会计领域的各项改革措施一直在不断推进。但由于基层会计人员业务素质不齐、会计管理制度和水平不够完善、内控制度内部监督机制存在缺失等原因,基层行政事业单位财务管理水平尚存在不尽人意的地方。因此,努力完善会计监督制度、努力提升管理水平,必须被提上日程。完善基层加紧对人才的培养,选拨高素质会计人员,加强对会计信息制度的完善,是健全基层行政单位会计工作必须要落实的工作。 In recent years, the reform measures at higher levels of the government and departments in the field of accounting have been continuously promoted. However, there are still some problems in the financial management of grassroots administrative units, due to the poor professional quality of grassroots accounting personnel, imperfect accounting management system and level, and lack of internal supervision mechanism of internal control system. Therefore, efforts to improve the accounting supervision system, and strive to improve the management level, must be put on the agenda. Perfecting the grass-roots step up personnel training, selection of high-quality accounting personnel, to strengthen the system of accounting information to improve, it is necessary to improve the basic level administrative unit accounting work to be done.