行政事业单位的财政财务收支审计是审计机关的一项重要职责。从近年的审计实践发现,一些单位受经济利益驱动有意或无意使账目混乱,造成财产不实、数据失真;一些单位受会计人员素质限制,造成差错严重、资料散失等等。部分行政事业单位在会计核算中存在一些亟待规范的问题。对此,笔者结合审计工作实践,谈一下个人的看法。一、“业务招待费”列支范围和列支标准亟待规范近年来,业务招待费超支似乎成了一种极其平常而又理所当然的违规 The audit of financial revenue and expenditure of administrative institutions is an important responsibility of audit institutions. From the audit practice in recent years, it has been found that some units, driven by economic interests, have intentionally or unintentionally caused the accounts to be confused, resulting in false assets and data distortion. Some units are limited in quality by accountants, resulting in serious errors, data loss and so on. Some administrative institutions in the accounting there are some problems to be standardized. In this regard, I combine the audit practice, talk about personal views. First, “business hospitality ” range and support standards urgently need to standardize In recent years, the operating expenses overruns seems to have become an extremely common and natural course of irregularities