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一个国家的经济发展程度、综合科技实力都与行政事业单位的发展密不可分。逐步完善的管理会计体系构建会使其对社会的影响越来越突显出来。此篇文章,以行政事业单位管理会计体系构建的重要性为切入点,探讨了行政事业单位管理会计体系构建的方法和影响,并通过所提观点能为其管理会计体系的构建提供实质性帮助。
A country’s economic development, comprehensive scientific and technological strength are closely linked with the development of administrative institutions. The gradual improvement of the management accounting system will make its influence on the society more and more prominently. This article takes the importance of administrative accounting system construction as the starting point, explores the method and influence of the construction of administrative accounting system in administrative units, and provides substantive help for the construction of its management accounting system through the views put forward .