随着管理的规范化、科学化,事业单位内部会计制度也得到相应的健全,但仍存在很多问题。本文提出了当前事业单位中的会计制度存在的相关问题,并建议今后的会计制度改革方向可从资产、负债、净资产、收入和支出五个会计要素及财务会计报表的规范化、加强政府审计和社会监督等方面予以完善。 With the standardization and scientification of management, the internal accounting system in public institutions has been correspondingly improved, but there are still many problems. This paper puts forward some problems existing in the current accounting system in public institutions and suggests that the future direction of the accounting system reform should be standardized from the five accounting elements of assets, liabilities, net assets, income and expenditure, and financial accounting statements to strengthen government auditing and Social supervision and other aspects to be perfected.