随着我国改革的深入和市场经济的不断深入发展,事业单位的会计核算方式、财务管理内容、资金来源渠道等各方面都将发生深刻变化,事业单位的改革进入新的阶段。文章旨在分析现阶段事业单位会计制度存在的种种问题以及事业单位改革对会计的需求,提出有关促进事业单位会计制度改革的合理建议。 With the deepening of China’s reform and the constant deepening development of the market economy, profound changes have taken place in all aspects of the accounting methods, financial management contents and sources of funds of public institutions, and the reform of public institutions has entered a new phase. This article aims to analyze the current problems in the accounting system of public institutions as well as the demand for accounting reform in the institutional reform and put forward some reasonable suggestions on how to promote the reform of the accounting system in public institutions.