财政部颁发新的《事业行政单位预算会计制度》(以下简称《制度》),这是事业行政单位预算会计工作的一件大事,认真贯彻执行新《制度》所提出的各项要求,熟练掌握和使用新的会计科目和核算方法,是做好会计工作的重要环节。2年来的实践证明,预算会计制度改革的成绩是主要的,但是随 The Ministry of Finance issued a new Budget Accounting System for Business Administration Units (hereinafter referred to as the “System”), which is a major event in the budgetary accounting work of business administrative units. It earnestly implemented all the requirements set forth in the new “system” And the use of new accounting subjects and accounting methods, is an important part of accounting work. The practice in the past two years has proved that the achievements made in the reform of the budget accounting system are the major ones, but with it