行政事业单位会计问与改进措施研究(4.23已修改).docxVIP

摘要行政事业单位有着较为特殊的工作指责，会计基础的工作规范至颁发以来，已经实行了十几年，这些规范对于事业单位会计基础性工作而言，有着非常重要的意义。当前事业单位的会计基础工作有了很大的改善，会计核算质量也相应的得以提升，同时事业单位的纳税意识也得以进一步增强。然而伴随着我国事业单位会计基础工作规范改革的不断深入，尤其是在集中收付制度取代了会计集中核算制度。当前事业单位内部所实施的会计制度已经在很多方面不再适应于当前的实际发展需求，为此事业单位的会计基础工作势必会面临着新的挑战。若不能够将会计制度所存在的问题进行改善与解决，势必会影响到会计的核算质量，造成国家税收的损失。如何加强行政事业单位的会计基础工作，并且有效的维护正常的会计工作秩序，本文进行了深入与系统的研究与思考。关键词:行政事业单位会计；会计基础；会计核算；会计质量AbstractAdministrative institutions is to exercise state power must be, has certain government functions, the management of social public affairs the organization. Administrative institutions of the financial accounting is compared commonly simple, but their job functions the particularity of its in the accounting and financial management particularity. Basic accounting standard issued and implemented since more than ten years, the administrative institution accounting foundation work have a large degree of improvement, accounting quality has been improved, the unit also further enhance the awareness to pay tax. But as Chinas financial system reform, especially with the concentration and implementation of the system of accounting the collapse of the integrated accounting system, the current administrative institutions that the internal accounting system in many ways already can not adapt to the needs of the development of the institutions, the administrative institution accounting foundation work faces new test and challenge. If wrong these improvements will affect the quality of accounting, weakening the accounting supervision function, also can cause the loss of tax revenue for the country. How to strengthen administrative institutions basic accounting work, maintain the normal order of the accounting work, laying the foundation for the economic development of accounting, provide a strong foundation to support this issue this paper further research and thinking. Key words: Administrative institution accounting; Internal control; Accounting; Accounting problems一、行政事业单位会计的基础理论分析（一）行政事业单位的会计界定依据盈利情况进行划分，我国的