近几年,随着《中华人民共和国会计法》、《财政违法行为处罚处分条例》和《财政部门实施会计监督办法》等财经法规的颁布实施,财政部门对行政事业单位的会计监督力度逐渐加大,但往往只注重检查会计资料、收费票据等,忽视了对业务资料、基本建设项目工程结算和投资效益、变换名 In recent years, with the promulgation and implementation of such financial laws and regulations as the “Accounting Law of the People’s Republic of China”, the “Regulations on the Punishment of Fiscal Offenses” and the “Measures for the Administration of Accounting Implementation by the Financial Departments”, the financial departments gradually increase the accounting supervision over administrative institutions Large, but often only focus on checking accounting information, bills and other charges, ignoring the business information, capital construction project settlement and investment returns, change the name