CAJ | 학술논문

近年来，随着支付改革的深化，部分基层行政、事业单位不能很好适应财政科学化、精细化改革的要求。文章认为在行政、事业单位会计核算上还存在一些不容忽视的问题，需要认真加以解决。
근년래，수착지부개혁적심화，부분기층행정、사업단위불능흔호괄응재정과학화、정세화개혁적요구。문장인위재행정、사업단위회계핵산상환존재일사불용홀시적문제，수요인진가이해결。
With the deepening of payment reform in recent years, some of the basic administrative units and institutions are not well adapted to the requirements of scientific finance and fine reform. This article thinks that there are still some problems can not be ignored in the accounting of administrative units and institutions, and the problems need to be carefully addressed.