新一轮财政体制改革,围绕党的十八届三中全会部署的“改进预算管理制度、完善税收制度、建立事权和支出责任相适应的制度”三大任务,着眼于全面深化改革全局,坚持问题导向,有序有力有效推进。本文论述了新形势的财政管理制度改革对于行政单位会计核算的要求。 The new round of the reform of the financial system revolves around the three major tasks set forth in the Third Plenary Session of the 18th CPC Central Committee to “improve the budget management system, improve the tax system, and establish a system that meets the responsibility and expenditure responsibilities”, with a view to deepening the overall reform , Adhere to the problem-oriented, orderly and effectively promote. This article discusses the requirements of accounting reform in administrative units in the reform of the financial management system in the new situation.