事业单位的财务报表可以真实而可靠地反映出整个事业单位的资产结构、负债结构及其收入支出等会计信息。一份真实、完整的事业单位财务报表有助于事业单位的管理层对整个单位做出科学全面的把控与管理。新会计制度的施行,使得事业单位财务报表也作了充分改进。就新会计制度下事业单位会计财务报表,本文作了分析。 Institutional financial statements can be true and reliable reflection of the entire institution’s asset structure, debt structure and income and other accounting information. A true and complete institution financial report helps the management of the institution make a scientific and comprehensive control and management of the entire unit. The implementation of the new accounting system, making the institution’s financial statements have also been fully improved. This article makes an analysis of the accounting financial statements of public institutions under the new accounting system.