随着改革开发的不断深入,为适应日益激烈的市场经济发展需求,我国经济体制不断推进改革,事业单位作为社会管理的重要部门,对我国市场经济的发展及社会的稳定与进步起着重要的推动作用。但是,事业单位当前滞后的会计体制制度已无法满足日益增长的社会市场需求,在新会计制度的推动下,事业单位会计改革急不可待。一、新会计制度概论新会计制度是我国会计理论建设的突破性结果,主体为2006年出台实施的《企业会计准则》,此准则进一步规范、完善了会计法 As the reform and development continue to deepen, in order to meet the increasingly fierce market economy development needs, China’s economic system has continuously promoted reforms. Institutions, as an important sector of social management, play an important role in the development of our market economy and social stability and progress Promote the role. However, the institutional lagging institutional system of accounting has failed to meet the ever-increasing demands of the social market. Under the new accounting system, the accounting reform in public institutions is unaffordable. I. Introduction to the New Accounting System The new accounting system is a breakthrough in the construction of accounting theory in our country. The main body is the “Accounting Standards for Business Enterprises” promulgated in 2006, which further standardizes and improves the accounting law