行政事业单位的会计制度经过多年的运行与实施取得显著的成效。然而,随着经济形势的发展,要求对应的会计制度与之相适应,,这就要求会计制度也要改革,从而更加适应经济形势的发展,发挥会计的协调、监督职能。本文分析了行政事业单位会计制度改革的必要性,改革中存在的问题,并提出了具体的改革措施。 After years of operation and implementation, the accounting system of administrative institutions has achieved remarkable results. However, with the development of the economy, it is required that the corresponding accounting system be adapted to it. This requires that the accounting system should be reformed so as to be more responsive to the development of the economic situation and bring into full play the coordinating and supervisory functions of accounting. This article analyzes the necessity of the reform of the accounting system in administrative units, the problems in the reform and puts forward specific reform measures.