我国2012年发布了重新修订的《事业单位会计制度》,更加完善了我国事业单位的会计核算工作。新的《事业单位会计制度》实施后如何改善优化事业单位的会计核算成为会计工作者重点关注的问题之一。新事业单位会计制度的颁布虽然有很多好处,但不可避免的是,新旧制度的交替过渡也给事业单位的会计核算工作带来了挑战。 In 2012, China promulgated the “Institutional Accounting System” which was revised again, which further improved the accounting work of our institutions. How to improve and optimize the accounting of public institutions after the implementation of the new “Institutional Accounting System” becomes one of the key issues that accountants pay attention to. Although there are many benefits to the promulgation of the new institutional accounting system, it is inevitable that the alternation of the old system and the new one also poses a challenge to the accounting work of public institutions.