在社会经济不断发展下,会计核算在我国公共财政体系中发挥了更为重要的作用,能够为企业经营决策和国民经济发展提供重要的信息资料。但是现阶段行政事业单位会计核算受多方面因素的影响,其发展存在一些问题。为此,文章在阐述行政事业单位会计核算的基本内容的基础上,针对行政事业单位会计核算发展存在的问题及如何实现行政事业单位会计核算更好的发展进行策略分析。 With the continuous development of social economy, accounting has played an even more important role in our public finance system, which can provide important information for business decision-making and national economic development. However, at this stage, the accounting of administrative units is affected by many factors. There are some problems in its development. Therefore, on the basis of elaborating the basic content of accounting in administrative units, the article analyzes the existing problems in the development of accounting in administrative units and how to realize the better development of accounting in administrative units.