行政事业单位是行使国家赋予的一定权力、具有一定的政府职能、管理社会公共事务的组织机构。行政事业单位会计是反映和监督财政性资金和事业单位业务资金活动情况的会计。相对企业单位会计工作而言,行政事业单位的财务核算一般比较简单,不进行盈亏核算,着重核算资金的收支结余 Administrative units are organizations that exercise certain powers granted by the state, have certain government functions, and administer public affairs. Accounting of administrative units is an accounting that reflects and supervises the operation of financial funds and public institutions’ business funds. Relative to the accounting unit of business units, the financial accounting of administrative units generally relatively simple, not profit and loss accounting, focus on the balance of payments funds