预算会计制度强调以预算管理为核心,是针对国家财政及行政事业单位开展会计核算的规范。市场经济环境下,预算会计制度改革逐步深化,对于行政事业单位会计也产生了不容忽视的影响。本文从预算会计制度改革的必要性出发,分析了其对行政事业单位会计的影响,并就行政事业单位的应对策略进行了研究和讨论。 Budget accounting system emphasizes the budget management as the core, is for the national financial and administrative institutions to carry out accounting standards. Under the market economy environment, the reform of the budget accounting system has been gradually deepened, which has also had an impact that can not be ignored in the accounting of administrative units. Based on the necessity of the reform of the budget accounting system, this paper analyzes its influence on the accounting of the administrative institutions, and makes a study and discussion on the coping strategies of the administrative institutions.