在各种原因的影响下很多的事业单位的会计管理和控制制度的缺陷,使得在实施的时候,责任分不清,监管管不严,并且会计核算没有条理,在财政的收支上不受控制,会计信息严重的没有真实性。最根究底,极大一部分的问题都是在会计管理与会计控制相关,因为管理和控制单薄不坚强形成的。因此,本文对事业单位会计的管理与会计控制这一问题进行简要的分析。 Under the influence of various reasons, many public institutions lack the accountant management and control system, making it impossible to distinguish the responsibilities and the strict supervision and control when implementing the system. The accounting treatment is not organized, and the fiscal revenue and expenditure are not affected Control, accounting information is not serious. In the final analysis, a large part of the problems are related to accounting management and accounting control, because the weak management and control formed. Therefore, this article makes a brief analysis of the problem of accounting management and accounting control in public institutions.