《事业单位会计制度》(简称《制度》)自发布以来就没有修订或补充过,尤其与新发布的《民间非营利组织会计制度》有明显差异,笔者现就《制度》中存在的若干问题综述如下。一、关于固定基金、固定资产与折旧在事业单位资产负债表中,“固定资产”项目已经反映了固定资产原值,但又 There have been no amendments or supplements to the “Institutional Accounting System” (“Institution”) since it was released, especially with the newly released “Non-governmental Non-profit Organizational Accounting System”. The author now discusses some problems in the “system” Summarized as follows. I. Fixed Funds, Fixed Assets and Depreciation In the balance sheets of public institutions, the “fixed assets” project has already reflected the original value of fixed assets, but