一、引言我国事业单位现行的会计制度在保证事业单位的健康有序发展方面发挥了重要的作用。但是,随着我国社会主义市场经济的飞速发展,我国事业单位的工作范围、工作内容、工作方式和工作对象等都发生了巨大的变化。在事业单位会计领域内出现的许多新问题、新事物,现行的会计法律政策并没有明确的规定,这使得事业单位的某些会计实务无章可循,在处理具体工作时,从现行的会计制度中找不到明确的理论依据。随着我国事业单位改革的不断深入,事业单位长期以来重视经费的使用的会计核算方法已无法适应我国事业单位发展的要求,因而出现了私自设立“小金库”、预算不 I. Introduction The current accounting system in our country has played an important role in ensuring the healthy and orderly development of public institutions. However, with the rapid development of the socialist market economy in our country, great changes have taken place in the scope of work, work contents, working methods and work targets of public institutions in our country. Many new problems, new things and current accounting laws and policies appearing in the accounting field of the public institution do not have any clear rules. This makes certain accounting practices of the public institutions have no rules to follow. When dealing with specific work, from the current accounting System can not find a clear theoretical basis. With the deepening of the reform of public institutions in our country, the accounting methods that the institutions have been paying attention to the use of funds for a long time have been unable to meet the requirements of the development of public institutions in our country. Therefore, a “small treasury”