从1998年起开始实施的《行政单位会计制度》、《事业单位会计准则》和《事业单位会计制度》,总体上都极大地促进和提高了我国行政事业单位会计的整体管理水平。但随着社会主义市场经济体制的深入发展和完善,我国财政管理体制改革步伐也在明显加快;世界经济一体化,会计的国际趋 The “Accounting System for Administrative Units”, “Accounting Standards for Institutions” and “Accounting System for Institutions”, which have been in operation since 1998, have greatly promoted and enhanced the overall management of accounting in administrative units in our country. However, with the further development and improvement of the socialist market economic system, the pace of reforming our financial management system has also accelerated noticeably. The world economic integration and the international trend of accounting