由于我国行政事业单位会计制度存在着先天不足,其会计核算在实际工作中存在着会计基础工作不规范、内部控制制度不健全等问题,不能客观真实有效地反映行政事业单位财务会计状况。因此,本文分析了目前我国事业单位财务管理和会计核算存在的问题,提出了强化事业单位财务管理和会计核算体系的对策和措施。 Because of the inherent deficiencies in the accounting system of the administrative units in our country, the actual accounting work of the accounting system does not regulate the basic work of the accounting system and the internal control system is not perfect, which can not objectively and effectively reflect the financial and accounting conditions of the administrative institutions. Therefore, this article analyzes the existing problems in the financial management and accounting of public institutions in our country, and puts forward the countermeasures and measures to strengthen the financial management and accounting system of public institutions.