我国实施财政国库集中收付制度后,对事业单位的财务管理工作产生了重大影响,原有资金缴拨方式和会计核算方法随之改变。文章以财政部相关会计核算规定为基础,结合实际工作经验,梳理了事业单位财政资金缴拨及其会计核算的难点问题,以求进一步完善单位预算资金的管理和核算工作。 After China’s centralized treasury collection and payment system of treasury, it has had a significant impact on the financial management of the institutions, and the existing method of payment and allocation of funds and the accounting methods have been changed. Based on the relevant accounting rules of the Ministry of Finance, the article combs with the practical work experience, combs the difficulties of payment and allocation of public funds by public institutions and their accounting problems so as to further improve the management and accounting of unit budget funds.