新《行政单位会计制度》对收支总账科目的设置做了明确规定,但对收支明细科目的设置只是部分进行了规定,这就给行政单位自主设置收支明细科目提供了空间,对于习惯于按照制度操作的会计人员来说也增加了难度。本文针对行政单位自主设置收支明细科目的操作难点进行分析,提出各收支明细科目合理设置的建议,旨在促进行政单位有序进行会计核算、提供高质量行政单位会计信息。 The new “administrative unit accounting system,” the general provisions of the G / L account set has made a clear provision, but details of the income and expenditure accounts set only part of the provisions, which give the administrative unit to set up a separate income and expenditure subjects provide space for the habit It is also more difficult for accountants operating under the system. In this paper, the administrative units independently set up subjects of revenue and expenditure details of the analysis difficult to operate, put forward a reasonable set of various items of expenditure details of the recommendations to promote the administrative units in an orderly accounting, to provide high-quality administrative unit accounting information.