随着各项建设事业的发展和事业财务管理体制改革的深入,单位预算管理方式已由主要是单一的全额预算管理逐步扩大为实行差额预算管理和自收自支预算管理。事业行政单位的预算资金活动范围越来越广泛,单位预算会计的核算对象越来越多样。因此,有必要对会计科目进行科学的编号,以便于掌握运用,也为实现会计核算电算化创造前提条件。下面提出一个事业行政单位会计科目编号的初步设想,与大家共同研究。一、以四位数字编码排列,概括单位预算会计的会计核算范畴和不同的会计科目分组、分类。为什么要采用四位数字编码排列呢?我们是这样考虑的: 第一、单位预算会计,按照事业行政部门、单位 With the development of various construction undertakings and the deepening reform of the financial management system of enterprises, the unit budget management mode has been gradually expanded from the mainly single full budget management to the implementation of differential budget management and self-supporting budgeting management. Business administrative units of the budget funds more extensive scope of activities, the unit of accounting accounting objects more and more diverse. Therefore, it is necessary to scientifically number the accounting subjects in order to grasp the operation, and to create the preconditions for the computerized accounting. The following proposes a preliminary idea of ​​the accounting number of the administrative unit, and we study together. First, a four-digit code arranged to summarize the unit of accounting accounting accounting categories and different accounting groups, classification. Why should we use four-digit coding arrangement? We consider this: First, the unit budget accounting, in accordance with the business administration department