当前由于合格会计人员缺乏，一些基层事业行政单位无法按要求进行规范的会计核算。对此，沂水县采取以一个会计核算较健全的主体单位为依托，组成联合会计单位，取得了良好的效果。 联合会计单位可以有不同的组成形式。沂水县的主体会计单位都是本行业的主管部门，其形式主要有 Due to the current lack of qualified accountants, some grass-roots administrative units can not be required to conduct standardized accounting. In response, Yishui County to take a more sound accounting based on the main units, the formation of a joint accounting unit, and achieved good results. Joint accounting units can have different forms of composition. Yishui County, the main accounting units are the competent departments of the industry, its main form