新的事业行政单位会计制度实施以来，虽然受到各界人士的赞誉，但也有一些内容需要进一步完善，现就其中几个问题谈谈自己的看法。 一．有价证券核算问题。《财政总预算会计制度》规定，各级政府只能用各项财政结余购买国家指定的有价证券。购买时，借记“有价证券”，贷记“国 Since the implementation of the new accounting system of administrative units, although it has been praised by people from all walks of life, there are some things that need to be further perfected. I will now share my views on several of these issues. one. Securities accounting issues. The “Fiscal Budget Accounting System” stipulates that all levels of government can only use various fiscal balances to purchase state-designated securities. When buying, debit “securities”, credit "country