随着我国经济体制改革的不断深入,事业单位作为我国经济和社会管理的重要组成部分,事业单位会计核算的内外环境已经发生巨大变化。事业单位的会计对象是实际发生的各项经济业务,在事业单位的预算中占据着重要的地位,同时可以促进国家完成预算收支任务,使事业单位的财产得到保护,有利于提高事业单位的经济效益和社会效益。本文在阐述新会计制度与事业单位改革的基础上,分析了事业单位会计改革中存在的问题,并提出了事业单位会计改革的建议。 With the continuous deepening of China’s economic restructuring, institutions as an important part of China’s economic and social management have undergone tremendous changes in the internal and external environments of their accounting practices. The accounting objects of public institutions are all economic businesses that actually take place, occupy an important position in the budget of the public institutions, and at the same time, they can promote the state to finish the tasks of budgetary revenues and expenditures, protect the public institutions’ property, and help improve the Economic and social benefits. On the basis of expounding the new accounting system and the reform of public institutions, this paper analyzes the problems existing in the accounting reform of public institutions and puts forward the suggestions on the accounting reform in public institutions.