随着我国经济的不断发展以及体制改革的不断深化,我国的事业单位的会计工作也面临着越来越严峻的挑战。建立产权清晰,责任分明以及管理科学的现代会计制度刻不容缓。本文以新的《事业单位会计制度》作为分析的基础,阐述了新会计准则的实施运用给事业单位带来的一系列变化以及引发的思考。 With the constant development of our economy and the continuous deepening of system reform, the accounting work in our institutions is also facing more and more serious challenges. It is imperative to establish a modern accounting system with clear property rights, clear responsibilities and scientific management. Based on the new “Institutional Accounting System”, this paper expounds a series of changes brought to the institutions by the implementation and application of the new accounting standards as well as their considerations.