随着市场经济发展和财政体制改革的逐渐深入,事业单位的预算管理和业务运作发生了深刻的变化,现行的事业会计制度已不能满足事业单位会计核算、信息披露、绩效评价、成本管理等方面的需求,如何实现既满足预算管理的需要,又完整准确反映事业单位财务状况,不致于会计信息失真,这 With the development of the market economy and the reform of the financial system, profound changes have taken place in the budget management and business operation of public institutions. The current system of business accounting can no longer meet the requirements of accounting, information disclosure, performance evaluation and cost management in public institutions Demand, how to achieve not only meet the needs of budget management, but also a complete and accurate reflection of the financial status of institutions, accounting information will not be distorted, which