对行政事业单位代理记账的思考

随着近年来，代理记账方式的逐步深入，这种方式已由中小型企业扩展至行政事业单位。随着经济高度发展，这种模式与社会公众对建立“透明政府、回应政府、公信政府”1]的要求契合，伴随着财政预算绩效管理的不断深入，行政事业单位实行代理记账已势在必行。代理记账对行政事业单位的冲击是革命性的，对我国现有预算会计体系的缺陷有一定弥补作用，对推进预算会计体系的改革有一定的促进作用。

Reflections on Agency Accounting in Government Department and Institution

In the recent years, as the way of agency accounting constantly goes deeper, this way has expanded from small and medium-sized enterprises to government department and institution. Along with the economic develop-ment, this kind of accounting mode is coherence with the requirements of building a “transparent government, re-sponded government, the credibility government”, accompanied by the financial budget performance management constantly deepened, the implementation of the agency accounting has be imperative in government department and institution. The impact of agency accounting is revolutionary to the government department and institution, it will make up the defect of the existing budget accounting system in our country, and will help to promote the reform of budget accounting system.