在行政单位审计中,其财务与财务管理是十分重要的工作内容。然而近些年来,人们在对行政机关单位进行经济责任审计或者预算执行审计过程中,发现了其中存在着不少的漏洞与不足的地方。但是,即使按照财政部新制定的财务规则去执行,也难以改变当下各行政单位财务管理模式中的漏洞。因此,需要对行政单位审计中应该变革的财务问题进行思考。 In the audit of the administrative units, its financial and financial management is a very important part of the work. However, in recent years, people have found a lot of loopholes and deficiencies in the auditing of economic responsibility or budget execution of administrative units. However, it is difficult to change the current loopholes in the financial management models of various administrative units even if they are implemented in accordance with the newly formulated financial rules of the Ministry of Finance. Therefore, it is necessary to think about the financial issues that should be changed in the auditing of administrative units.