我国从2007年起实行新的政府收支分类体系。新的政府收支分类体系不但能够直观、明晰地反映政府各项职能活动的经费支出,扩大了政府收支涵盖的范围,而且符合国际惯例,便于进行国际交流。本文欲就政府收支分类的改革对事业单位会计核算的影响作出分析。 Since 2007, our country has implemented a new government revenue and expenditure classification system. The new government revenue and expenditure classification system can not only directly and clearly reflect the government’s expenditures on various government functions and expenditures, but also expand the scope of government revenues and expenditures. In addition, it is in line with international practice and facilitates international exchanges. This article analyzes the impact of the reform of government revenue and expenditure on the accounting of public institutions.