四、行政事业性收费的财务管理 (一)关于收费收支的会计核算。收费收支会计核算方法与一般会计的核算方法一样,主要包括以下几方面内容:(1)设置帐户或会计科目。各单位收费的内容不同决定了设置帐户或会计科目的不同。各单位主要依据现行行政事业单位会计制度,结合自身的业务特点以及 Fourth, the financial management of administrative fees (a) of the accounting fees and charges. The methods of accounting of fee income and expenditure are the same as those of general accounting, which mainly include the following aspects: (1) Set up account or account title. Different units decide the content of the account or account set up different accounts. All units are mainly based on the current accounting system of administrative units, combined with their own business characteristics and