预算会计制度改革对行政事业单位会计的影响探究

Research on the Impact of Budget Accounting System Reform on the Accounting of Administrative Institutions

预算会计制度改革对政府部门或行政事业单位的影响比较多元化,尤其在经济步入常态化发展阶段,市场发展与实际公共财政制度之间的矛盾开始不断呈现出来。因此,需要积极采取对应措施进行改善。首先,分析了当前国内预算会计制度改革的背景;其次,基于预算会计制度改革背景下探讨了行政事业单位会计行为需要发生的变化,并在此基础上提出对应的应对策略,期望为行政事业单位会计工作朝更加理想的方向发展和进步提供参考。

The reform of the budget accounting system has a relatively diversified impact on government departments or administrative institutions.Especially when the economy has entered a stage of normalization,the contradiction between market development and the actual public financial system has begun to show up.Therefore,it is necessary to actively take corresponding measures to improve.Firstly,it analyzes the background of the current domestic budget accounting system reform;secondly,it discusses the changes in the accounting behavior of administrative institutions based on the reform of the budget accounting system,and proposes corresponding countermeasures on this basis,expecting the administrative institutions Accounting work develops and progresses in a more ideal direction to provide reference.