行政事业单位会计核算是全面、系统、连续记录单位资金运动过程,反映和监督单位执行国家财政预算情况的会计活动。它不仅是行政事业单位财务管理的基础性工作,更是行政事业单位有序开展各项管理工作的首要条件。基于此点,本文在分析行政事业单位管理中会计核算作用的基础上,对加强会计核算的措施进行探讨。 The accounting of administrative units is a comprehensive, systematic and continuous record of unit fund movement process, which reflects and supervises the accounting activities of the unit in implementing the state budget. It is not only the basic work of the financial management of administrative institutions, but also the most important prerequisite for the administrative institutions to carry out various management tasks in an orderly manner. Based on this point, this article analyzes the measures of accounting accounting in the management of administrative units, and discusses the measures to strengthen accounting.