管理制度的不完善、会计资金的恶意挪用、资产管理登记的不实及会计信息的失真等问题是摆在我国行政事业单位财务会计改革进程中的一系列重要问题,本文就上述问题的产生进行相关的研究论述,以期对我国行政事业单位会计管理制度的完善,加大违法违纪会计行为的惩处,强化内外部监督提出有益的探讨。 The imperfect management system, the misappropriation of accounting funds, the false registration of asset management and the distortion of accounting information are a series of important issues in the process of financial accounting reform in our country’s administrative institutions. This article is about the above problems With a view to improving the accounting management system of administrative units in our country, increasing the punishment of accounting violations of law and discipline, and strengthening the internal and external supervision.