会计行业是在社会不断发展下应运而生的一种服务行业,这就赋予了会计行业必须与时俱进的特性。因此,随着社会经济的不断发展,以前的会计制度已经满足不了当下企业发展的实际需求,尤其是行政事业单位。积极探讨了结合行政事业单位的实际情况,适当进行会计改革,推动我国行政事业单位的可持续性发展。本文深入分析了行政事业单位会计改革过程中的热点问题,并提出行之有效的途径确保行政事业单位会计改革的顺利进展。 The accounting profession is a kind of service industry that came into being under the continuous development of society, which gives the accounting profession the characteristic that must be advancing with the times. Therefore, with the continuous development of social economy, the previous accounting system can not meet the actual needs of the current enterprise development, especially the administrative units. Actively explore the combination of the actual situation of administrative units, proper accounting reform, and promote the sustainable development of our administrative units. This article deeply analyzes the hot issues in the process of accounting reform in administrative institutions and puts forward effective ways to ensure the smooth progress of accounting reform in administrative institutions.