为贯彻实施推动《会计法》，切实加强会计监督，促进会计秩序的根本性好转，更好地发挥会计工作在加强经济管理、提高经济效益、维护社会主义市场经济秩序中的作用，财政部在2000年3月份印发了《关于贯彻实施〈会计法〉加强会计监督的意见》。在《意见》中明确了实施会计监督的主体、范围和内容。同时根据《会计法》的规定，财政部门承担监督各单位会计工作的重要职责。笔者工作单位是桂西北一个县级市的会计核算中心，工作中接触最多的就是各基层行政事业单位的会计，在近几年的工作中发现目前行政事业会计信息出现失真的现象较为严重，会计监督存在着一系列的问题，要加强和完善会计监督职能，必须从要正确认识会计监督的重要地位和加强法律体系建设、明确会计责任主体，加强单位负责人在会计监督中的责任，试行委派会计集中核算，对违法者予以严厉的制裁以及培养高素质的会计人员等几个方面着手。
本文的主要内容包括：会计监督概述；当前行政事业单位会计存在的主要问题；会计集中核算产生的背景分析、主要做法及成效；当前进行会计集中核算出现的问题；完善会计集中核算的几点设想

关键词：行政事业单位，会计监督，集中核算

To promote the implementation of the "Accounting Law," effectively strengthen accounting oversight, accounting for a fundamental improvement in order to better accounting play in strengthening economic management, improving economic efficiency, safeguarding the socialist market economic order, the role of the Ministry of Finance in March 2000 issued a "clearance in implementing <Accounting Law "to strengthen accounting oversight views." The "views" clearly the implementation of the main accounting oversight, scope and content. In accordance with "Accounting Law" stipulates that the financial sector oversight of the accounting units of the important duties. My work unit is a county in Northwest Guangxi's accounting centers, which have the most contact is the primary administrative institutions accounting, in recent years the work has found that the current administrative and accounting information emerging distortion of the more serious, and accounting supervision there is a series of problems, we should strengthen and perfect accounting oversight functions, from accounting to a correct understanding of the important position of oversight and strengthen the legal system, clear accountability, strengthening of the people responsible for the accounting oversight responsibility assigned to pilot centralized accounting, the offender be severe sanctions and to develop high-quality accounting people so on several fronts.
The main contents of this paper include : Accounting Oversight outlined; The current administrative institutions and the major accounting issues; Centralized Accounting Analysis of the background, approach and effectiveness; Ongoing centralized accounting emerging issues; Centralized Accounting perfect Suggestions

Keywords : administrative institutions, accounting oversight, a centralized accounting