在我国经济发展过程中,事业单位的作用举足轻重,但是随着我国行政体制改革的不断深入,事业单位的性质已经发生了根本性的变化,新会计准则颁布实施以来,现行的事业单位会计制度与会计核算环境之间的矛盾也越来越突出,对事业单位的发展产生不利影响。文章分析了现阶段我国事业单位会计制度中存在的主要问题,并提出具体的解决策略。 However, with the continuous deepening of the reform of administrative system in our country, the nature of institutions has undergone fundamental changes. Since the promulgation and implementation of the new accounting standards, the current institutional accounting system and The contradiction between the accounting environment is also more and more prominent, adversely affecting the development of public institutions. The article analyzes the main problems existing in the accounting system of public institutions in our country at this stage and puts forward some specific solutions.