在我国社会经济实现迅猛发展的现阶段,会计核算工作作为行政事业单位中的关键环节,已经受到了广泛的关注和高度的重视,特别是在实施新《行政单位会计制度》的背景之下,对于会计核算工作的开展更是提出了越来越高的要求,切实做好新《行政单位会计制度》下的会计核算研究已经成为行政事业单位发展过程中的重要课题。 At the present stage of rapid social and economic development in our country, accounting work as a key link in administrative institutions has drawn wide attention and great attention. Especially under the background of implementing the new accounting system of administrative units, More and more requirements are put forward for the accounting work, and earnestly doing a good job of accounting research under the new Accounting System of Administrative Units has become an important issue in the process of the development of administrative institutions.