财政部发布了《预算会计核算制度改革要点》,要求各地、各部门组织预算会计人员认真学习,为实施新的会计制度做好准备。我们在学习的基础上,结合单位的实际情况,对会计核算中的某些问题,谈点我们的看法。——企事业单位会计归类问题。改革后的预算会计体系,由各级人民政府财政会计、行政单位会计、事业单位会计和参与预算执行的国 The Ministry of Finance has issued the “Key Points for the Reform of the Budget Accounting System.” It requires all localities and departments to organize budget accountants to study hard to prepare for the implementation of the new accounting system. On the basis of our study, we have discussed our views on certain issues in accounting, taking into account the actual conditions of the unit. - Accounting classification of enterprises and institutions. The reformed budgetary accounting system consists of financial accounting, administrative unit accounting, public institution accounting, and participation in budget implementation