会计核算管理“四集中”后 ,事后监督成为监督的主要形式。但在事后监督的工作实践中 ,我们发现 ,其作用和效果并没有达到预期设想 ,也达不到保障资金安全的监督目标。其不足主要体现在以下几个方面 :一是时效性差。事后监督对会计业务的审核隔日才能进行 ,由于时间上的滞后性 After the “four concentrated” accounting management, ex post supervision becomes the main form of supervision. However, in the post-supervision work practice, we found that its role and effectiveness did not reach the expected scenario, and fail to achieve the goal of monitoring the safety of funds. Its deficiencies are mainly reflected in the following aspects: First, poor timeliness. Post-audit supervision of the accounting business can be carried out every other day, due to the lag of time