近年来,我国相继推出了一系列财政支出方面的改革,这些改革措施引起了财政预算管理和各行政事业单位财务活动的重大变革,影响到会计核算的内容和方法。但现行行政事业单位会计制度并未因此进行相应的改革,已不适应我国财政管理体制改革的要求,会计制度滞后于会计实务的情况越来越突出,相关的行政事业单位的财务管理存在诸多问题。 In recent years, China has successively introduced a series of reforms in fiscal expenditure. These reform measures have caused great changes in budget management and in the financial activities of various administrative units, affecting the contents and methods of accounting. However, the current accounting system of administrative units has not been the corresponding reform, has not adapted to the requirements of China’s financial management system reform, the accounting system lags behind the accounting practice is more and more prominent, the relevant administrative units of the financial management of many problems .