会计工作的工作成果很大程度上取决于企业的内控及人员素质的高低。近年来,随着经济的不断发展,市场经济体制改革和政治体制改革逐步深化,《会计法》等一系列相关法律、法规相继颁布实施,对行政事业单位公司会计工作的要求也越来越高。本文致力于加强基层行政会计工作的研究,从提高会计人员的道德素质和会计技能对行政事业单位会计工作进行具体分析。 The work of accounting work largely depends on the level of internal control and staff quality. In recent years, with the constant development of economy, the market economy system reform and the political system reform have been gradually deepened. A series of relevant laws and regulations such as the Accounting Law have been promulgated and implemented one after another, and the requirements for the accounting work of the administrative institutions have become higher and higher . This article is devoted to strengthening the study of administrative accounting at grass-roots level, and makes a concrete analysis of the accounting work of administrative units from improving the moral quality and accounting skills of accountants.