当前,行政事业单位财务管理存在的主要问题:一是票据保管设施不健全。一些单位出纳没有保险柜,有的单位有也是空的,如同虚设;二是库存现金超限额,没有严格按照《现金管理暂行条例》的要求留存现金;三是财务核算不及时,没有严格按照《会计法》、《行政单位会计制度》和《事业单 At present, the main problems in the financial management of administrative units: First, the notes storage facilities are not perfect. Some units have no cashier cashier, and some units are empty, as empty; Second, excess cash inventory, not in strict accordance with the “Cash Management Interim Regulations” to retain cash; Third, financial accounting is not timely, not in strict accordance with the “ Accounting Law ”,“ accounting system of administrative units ”and" business list