新事业单位会计制度目前仍处于早期的实践阶段,对于其中存在的问题,应积极进行研究。笔者结合事业单位的实际情况进行分析,首先论述新事业单位会计制度的具体内涵,然后探讨这个制度在实施过程中的问题,并给出了有关对策,希望能够引起有关人士对于这方面问题的重视,并不断研究这项制度的实施,促进这项制度的不断完善。 The new institutional accounting system is still in the early stages of practice, for which the problems should be actively studied. Based on the analysis of the actual conditions of the institutions, the author first discusses the specific connotation of the accounting system of the new PSUs, and then discusses the problems in the implementation of this system and gives some countermeasures in the hope of arousing people’s attention in this aspect We will continue to study the implementation of this system and promote the continuous improvement of this system.