行政事业单位是国家的行政机关,遵循为人民服务的工作理念。会计监督机制的构建,能够保证资金安全,降低管理风险,提高经营管理质量。本文首先介绍了行政事业单位的会计工作特点,然后指出了会计监督工作中存在的问题,并分析了原因,最后详细阐述了加强会计监督职能的对策,以供参考。 Administrative units are the administrative organs of the state and follow the work philosophy of serving the people. The construction of accounting supervision mechanism can ensure the safety of capital, reduce the management risk and improve the management quality. This article first introduces the characteristics of the accounting work of the administrative institutions, and then points out the problems in the accounting supervision work, and analyzes the reasons. Finally, it elaborates the countermeasures to strengthen the accounting supervision function for reference.