随着新的事业单位会计制度的实施,行政事业单位的会计核算制度得到了进一步的规范,大大提高了行政事业单位的会计信息质量,成为会计核算改革的一大亮点。针对新事业单位会计制度的并帐问题,笔者详细分析了并帐流程和注意事项,为新行政事业单位基会计制度基建并帐顺利实施提供了指导。 With the implementation of the new accounting system of public institutions, the accounting system of administrative institutions has been further regulated and the quality of accounting information of administrative institutions has been greatly raised, becoming a major bright spot in accounting reform. In view of the accounting problem of new institutional units, the author analyzes in detail the accounting procedures and matters needing attention, and provides guidance for the infrastructure construction and accounting implementation of the new administrative units.