财政部1966年制发的《行政事业单位会计制度》早已不适应当前事业发展的需要,以后财政部把行政事业单位预算会计制度的制订权下放到省市一级,上海市于1979—1985年先后两次修改颁发了《上海市行政事业单位会计制度》。但随着事业行政单位财务管理体制的改革,会计核算的内容,有了较大的发展。目前,存在的主要问题是原制度基本上按照全额预算单位的模式设计的,不适应现在状况。现在许多事业单位已从单纯依靠 Since the Ministry of Finance issued the Accounting System for Administrative Institutions in 1966, it has long been out of step with the needs of the development of the current undertaking. Since then, the Ministry of Finance has decentralized the formulation of the budget and accounting system of administrative institutions to the provincial and municipal levels. In 1979-1985 It has successively issued and revised the “Accounting System of Shanghai Administrative Institutions”. However, with the reform of the financial management system of the administrative unit, the content of accounting has been greatly developed. At present, the main existing problem is that the original system is basically designed according to the model of a full budget unit and is not suitable for the present situation. Now many institutions have relied on simply