The Influence of the Level of Guarantee of Operating Expenses on the Application of Accounting Software in Public Non- Business Unit

Public non-business units are established by the state to perform public services and distribute those services to society. Through the document research method, the article has generalized the role, function, and accounting form of public non-business units and the importance of accounting. With this method, we can also evaluate the limitations in accounting and the reasons why many public non-business units do not see the need to apply accounting software in accounting. Three reasons were pointed out: unit leaders did not pay attention to accounting work, lack of funding for implementation and incorrectly identified the reasons for errors in accounting planning. The investigation method also helped us identify how accounting software applications are affected by the level of Guarantee of operating expenses. Analysis results have shown that financially autonomous units have a higher tendency to apply accounting software than units without financial revenue. The research team also proposed a number of solutions such as increasing the understanding and awareness of business unit leaders about the importance of accounting work and accounting software. Implement budget estimates for information technology construction at the unit, properly assessing the key points of existence