事业单位是经济社会不可或缺的组成部分,其业务活动的反映和监督都离不开会计准则和会计制度的规范和约束。随着时代的进步,事业单位的业务范围也在不断扩大,会计制度执行情况也要顺应时代变迁。2013年1月开始执行了《事业单位会计制度》,本文浅析了新制度中的突破和创新之处。 Institutions are an indispensable part of the economy and society. The reflection and supervision of their business activities are inseparable from the norms and constraints of accounting standards and accounting systems. With the progress of the times, the business scope of public institutions is also constantly expanding. The implementation of the accounting system also needs to adapt to changes in the times. In January 2013, the “Institutional Accounting System” was implemented. This article analyzes the breakthroughs and innovations in the new system.