行政单位会计

但随着新的预算会计制度将事业单位会计和行政单位会计相分离，对事业基金必须站在新的高度进行再认识。

However this understanding is to be updated as the new budget system makes the difference between institutional and administrative units .

我国预算会计体系仍可以主要由财政总预算会计、行政单位会计和事业单位会计组成，但其中事业单位的性质应当给予明确的定义。

Also our accounting system mainly consists of commercial budget accounting and accounting of administrative units and institutions , but the later should be defined explicitly .

由于税务系统的会计制度与经费管理属于行政单位会计制度以及预算会计的范畴，因此优化税务经费支出的措施同时可以应用到财政预算管理体制改革和所有行政单位的财务管理工作中。

The accounting and expenditure management of taxation belongs to the governmental accounting and budget management system , so the measures of optimization tax expenditure structure can be widely applied to all governmental budget and financial management systems .

会计信息化是会计与信息技术相结合的产物，是信息社会对行政单位会计信息管理提出的一个新要求，是行政单位会计顺应信息化浪潮所做出的应对措施。

Accounting informatization is the product of accounting and information technology , is a new requirement of information society put on administrative units ' accounting informatization management , is the response that administrative unit have made to conform to the accounting informatization wave .

关于行政事业单位会计运用权责发生制的思考

Ponder on the Application of Accrual System in Administrative and Public Accounting

浅谈行政事业单位会计制度中的固定资产核算

Fixed Assets Assess in the Accounting System of Administrative Organizations and Institutions

河北省行政事业单位会计管理体制创新探索

Accounting Management System Innovation in Hebei Administrative Institutions

改进行政事业单位会计集中核算问题探讨

Improve accounting concentration problems of administrative institution

对行政事业单位会计委派制的思考西方非营利组织会计与我国事业单位会计之比较

The Comparison between Accounting for the West Non - profit Making Organizations and Institutional Accounting of Our Country

目前不少地方相继建立会计集中核算，实行集中核算是行政事业单位会计委派制的主要形式，可以加强会计管理，强化会计监督，取得了一定效果。

Nowadays , many places have introduced the practice of collective accounting , which is the major form of accounting distribution system , and which has made some positive effect in enhancing the management and supervision on accounting .

论行政事业单位内部会计控制与管理

Analysis about the Interior Accountant Control and Management in the Administration Unit

关于行政事业单位实行会计委派制的探讨

Discussion on practice accounting appointed system in administrative institution

健全行政事业单位内部会计控制制度的思考

Thoughts on Establishing and Strengthening a Sound Internal Accounting Control System in Administrative Institutions

财政集中支付制度的实行，对行政事业单位的会计应用软件系统提出了新的要求。

The implementation of centralized payment of finance and centralized accounting of finance are presenting a new demand on the accounting application software system of the administrative institution .

行政事业单位实行会计集中核算是加强行政事业单位会计核算、会计监督的一项新制度，在实践中取得了良好的效果，但也暴露出一些弊端，值得我们关注并加以改进。

Centralized accounting is a new system carried out by the administrative institutions to strengthen their accounting and accounting oversight , which gained good effects and exposed some malpractices , and worth our attention and improvement .