一、事业单位会计核算存在的问题(一)会计核算制度不健全。由于我国事业单位的资金来源多是财政资金的拨款,受到传统制度的管制和约束。事业单位的会计工作薄弱,部分单位没有建立严格的内控制度,一些单位的会计核算制度不科学、不严谨。正是由于没有健全的会计核算制度,事业单位会计核算往往流于形式,这给单位财务核算工作带来了诸多困难。(二)预算编制和执行缺乏约束力。虽然在 First, the accounting problems in public institutions (a) accounting system is not perfect. Since most of the funds of public institutions in our country are appropriations of financial funds, they are controlled and restrained by the traditional system. Accounting institutions are weak, some units did not establish a strict internal control system, some units of the accounting system unscientific, not rigorous. It is precisely because there is no sound accounting system, accounting often appear in the form of public institutions, which unit to the financial accounting has brought many difficulties. (B) lack of binding budget preparation and implementation. Although at