目前,一些行政事业单位的会计工作仍较薄弱,需要加强。为此,笔者提出以下建议。一、加强会计机构和会计人员管理(一)实行独立核算的行政事业单位,必须严格按照《会计法》规定,根据会计业务的需要,设立相应的会计机构,配备业务素质相适应的具备上岗和任职条件的会计人员。(二)《会计法》规定:各单位应当根据会计业务的 At present, the accounting work of some administrative units is still weak and needs to be strengthened. To this end, the author made the following suggestions. First, to strengthen the management of accounting institutions and accounting personnel (A) of the implementation of independent accounting of the administrative institutions must be in strict accordance with the “Accounting Law”, according to the needs of the accounting business, the establishment of the corresponding accounting institutions, equipped with appropriate business qualifications with posts and Accounting staff working conditions. (B) “Accounting Law” provides that: All units should be based on accounting business