行政事业单位的财务会计管理在发展过程中已经日趋完善,但仍存在一些问题,从而使得单位的资源利用效率不高等现象时而发生,某种程度上阻碍了行政事业单位的发展。在本文中主要通过对行政事业单位财务会计职能的简单概述及对行政事业单位财务会计管理现存问题的研究分析,进而探析出行政事业单位财务会计管理的创新策略。 Administrative accounting has been perfected in the course of its development, but some problems still exist. As a result, inefficient utilization of resources by the units sometimes occurs, hindering the development of administrative institutions to a certain extent. In this paper, mainly through a brief overview of the financial and accounting functions of the administrative institutions and research on the existing problems of the financial accounting management of the administrative institutions, and then explore the innovation strategy of the financial accounting management of the administrative units.