陈 凯
（长沙国王陵考古遗址公园管理处 湖南长沙 410219）
摘 要：随着社会经济发展速度加快，行政事业单位面临着管理质量和服务水平的双重提升需求。健全财会监督体系，是行政事业单位提升自身管理水平的有效手段之一，但现阶段部分行政事业单位的财会监督效能不理想，存在较多的问题。比如，信息化建设滞后、单位内控制度流于形式、绩效评价方式有待更新完善和主管单位对所属单位监督和指导力度不足等。本文分析了行政事业单位财会监督体系的重要性及其存在的问题，提出了针对性的优化建议，以期为优化和健全财会监督体系建言献策。
关键词：行政事业单位；财会监督；优化策略
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