1Administrative units of financial and accounting management seminarAbstract: Construction of a modern enterprise financial system that the company has with the market, but the reform of administrative institutions have been slow already become a problem. China has joined WTO WTO, market openness, competition is growing, but is bound to administrative units will also be affected, the government will also have updated financial management line, therefore, must be reasonable to create the administrative institutions improve the financial management mechanism in order to promote, promote the work of the current financial institutions in order. to promote the financial and accounting work must be to strengthen the innovation management and accounting management control awareness, build accounting control system, namely, innovation and continuous optimization of business processes, accounting, improve the quality of accountants, and article on the current financial and accounting management of administrative units on the problems of 2control from the accounting, basic accounting work, make recommendations on staff development. Keywords: financial accounting, management and institutions As a modern enterprise financial and accounting management, financial management of the core business, guiding the companys survival, development, competition, profit practice, he is the use of risk-benefit balance of the principle of coordination of internal financial system and its operation, in order to achieve its financial management the target. financial management across the enterprise fund the preparation, use and profit division of the whole process. First, the administrative institutions in the financial management of several major problems inherent in (a) the financial management mechanism is not perfect because some financial institutions manage workflow management mechanism is not clear enough preparatory work done, such as whom, like the lack of fixed asset purchases effective procurement plans and 3necessary review system, leading to the blind, repeat purchase of its lack of a profound process of re-procurement of effective restraints, resulting in accounting management authority is too large, thus leading to free sourcing, free sourcing, procurement and then there is no acceptance , keeping the standard system, resulting in unlisted assets, accounts are not real, there is nothing account the widespread occurrence of the phenomenon. and some business people responsible for illegal interference in order to seek personal gain to financial management, the accounting staff newspaper head cook the books, etc. These will be to the unit of economic property, state property or even cause serious economic losses. (B) the distortion of accounting information in recent years, some of the administrative institutions that ignore national laws and regulations, drive instigated by the interests of the staff of the accounts of false accounting, false statements In addition, the uneven quality of accountants, uneven, and some not high quality accountants in accounting for state 4reimbursement for uniform accounting principles in accordance with the provisions of the accounting system, and because the supervisor of the relevant departments to do accounting work is not in place, the overall quality is not high finance staff, all contributed to the financial management not rigorous, they finally created a financial and accounting information distortion, concealment of income, accounting discrepancies, cost overruns losses, false statement of expenditures, there is no strict responsibility system, the concept of internal affairs and special services district can not tell, some enterprises and institutions check the existence of special business, financial seal, and the chapter has a legal custody, a serious violation of basic working principles of accounting and internal control standards and requirements of these various, all the distortion of information assets within the enterprise is not real, there is great enterprise great risk. Another accountants on the financial treatment is not standardized, the business monthly, at the end of the reimbursement accounts, the relative transfer of income and expenditure, and there is no “surplus” of the program, including financial 5management, financial reporting analysis only reports , no assistance and financial analysis shows that the companys financial indicators can not be completed, but can not grasp the regularity of financial activities within the enterprise, seriously affect the operational efficiency. (C) the poor management of fixed assets, most of the administrative institutions not established a specific breakdown of fixed asset accounts and these units of financial and accounting personnel matters for the purchase of fixed assets, include only expenses, but no colleagues to increase fixed assets and fixed assets, The resulting distortion of accounting inform