我国事业单位会计核算体系的规范问题一直是社会所关注的主要问题之一,会计的每个流程都存在着或多或少的问题,有的是预算方面不科学,有的是部门利用资金不合理,有的则是内部控制不到位。本文主要整理了我国事业单位核算规范问题,并针对这些问题提出相关的改善措施,期望能够在会计的规范过程中发挥一点作用。 The standardization of the accounting system of public institutions in our country has always been one of the major issues of concern to the society. There are more or less problems in every process of accounting, some are unscientific in terms of budget, some are unfair in utilizing funds by departments, Is the internal control is not in place. This article mainly collate the accounting standards of our institutions, and put forward relevant improvement measures for these problems, hoping to play a role in the standardization of accounting.