中央八项制度实施三年来,对单位预算编制、执行和考核以及会计核算产生了非常重要的影响,特别是2015年实施新的《预算法》对预算执行单位产生了非常积极的影响。为了更好的执行中央八项制度,严格科学编制预算,进一步规范单位会计核算,本文就学习执行新《预算法》以及遇到的问题,单位在核算经费支出出现的问题进行探讨,目的是严格遵守八项制度,规范单位会计核算,提高预算资金使用效率。 In the three years since the implementation of the eight-point system of the Central Government, it has had a very significant impact on unit budgeting, execution and assessment as well as accounting. In particular, the implementation of the new “Budget Law” in 2015 has had a very positive impact on the budget execution unit. In order to better implement the eight systems of the central government, strictly scientifically formulate the budget and further standardize the unit accounting, this paper discusses the problems that arise when studying and implementing the new “Budget Law” and the problems encountered in accounting expenditures. The purpose is to strictly Abide by the eight systems, standardize accounting units, improve the efficiency of the use of budget funds.