事业单位的会计必须是全面、系统的记录事业单位资金运动的整个过程的。但是在规范事业单位的会计核算体系方面出现了许多的问题,例如会计核算制度的不健全、预算制度的不完善,内控监督管理缺乏执行力度等等。这些问题一直是我国事业单位会计核算规范化的诟病。本文从产生的问题入手,提出了关于事业单位会计核算体系规范问题的几点建议。 The accounting of public institutions must be a comprehensive and systematic record of the whole process of capital movement of public institutions. However, there are many problems in regulating the accounting system of institutions, such as the imperfect accounting system, the imperfect budget system and the lack of enforcement of internal control and supervision. These problems have always been the criticism of the standardization of accounting in our institutions. This article starts with the problems that arise, and puts forward some suggestions about the standardization of accounting system in public institutions.