Influence of government accounting system on accounting of administrative institutions
政府会计制度对行政事业单位会计核算的影响

摘要

随着政府会计制度的出台，我国会计制度发生了较大的变化，新会计制度可以有效满足行政事业单位机构职能要求、财务管理要求、经济活动发展要求，对此行政事业单位也需要强化改革意识，创新财务管理体制，加强会计核算管理，立足于新环境有效开展会计核算工作。但是在具体的会计核算过程中，由于行政事业单位自身经济性质和政府会计制度改革的影响，在具体工作过程中产生了许多问题，对此需要事业单位加强反思，制定合理的解决对策，从而有效开展财务管理工作，不断提高会计核算水平。

Abstract

With the introduction of government accounting system, great changes have taken place in China's accounting system. The new accounting system can effectively meet the requirements of institutional functions, financial management and economic activity development of administrative institutions. Therefore, administrative institutions also need to strengthen reform consciousness, innovate financial management system, strengthen accounting management and effectively carry out accounting work based on the new environment. However, in the specific accounting process, due to the economic nature of administrative institutions and the influence of government accounting system reform, many problems have arisen in the specific work process, which requires institutions to strengthen reflection and formulate reasonable solutions, so as to effectively carry out financial management and continuously improve the accounting level.