会计核算工作是事业单位财务管理活动的重要组成部分,对事业单位的改革和发展有着重要影响。随着我国经济市场化程度不断提高,市场不断完善,政府在经济运行中的定位逐渐科学化,政府和市场的分工逐渐明确,事业单位会计核算内容逐渐走向多元化和复杂化。因此,有必要对当前事业单位会计核算展开探索,探索解决会计核算中存在问题的一些对策,为完善事业单位会计核算创造一定的经济价值。 Accounting work is an important part of the financial management activities of public institutions, which has an important influence on the reform and development of public institutions. As the marketization of our economy continues to improve and the market continues to improve, the government’s position in the economic operation has gradually become more scientific. The division of labor between the government and the market has become clearer and clearer. The accounting and accounting of public institutions have gradually become diversified and complicated. Therefore, it is necessary to explore the accounting of the current public institutions to explore some solutions to the existing problems in accounting, and to create some economic value for perfecting the accounting of public institutions.