虽然近年来各地都在大力推行会计集中核算制和国库集中收付制,但是仍然有很大一部分行政事业单位并未纳入集中核算,而是以本单位为一个会计核算主体,自行核算。在这些单位中,有些单位财务工作做的很规范,但是还有很大一部分单位财务管理弱化,存在诸多问题有待于解决。一、行政事业单位财务管理存在的主要问题1、票据不规范、账务处理不正确(1)收受的原始凭证不规范。有些财务人员对原始凭证审核 Although all localities are vigorously promoting accounting centralized accounting system and centralized treasury receipt and payment system, there are still a large part of administrative institutions that have not been included in the centralized accounting but based on their own accounting as the main accounting entity. In these units, some units of financial work to do a very standardized, but there is a large part of the weakening of financial management units, there are many problems to be resolved. First, the main problems in the financial management of the administrative institutions 1, the notes are not standardized, accounting treatment is not correct (1) The original receipt of the certificate is not standardized. Some financial officers review the original documents