随着当前我国市场经济的不断快速发展,同时对事业单位的改革也正在逐渐深入,事业单位现阶段所实行的相关会计制度已经愈发地呈现出不适应发展步伐的疲态,对当前事业单位的会计制度实施改革早已变成了必然之选。新会计制度固然能够紧密跟随我国经济体制改革的发展,但也显现出了在新旧制度转换间的问题。 With the continuous rapid development of the market economy in our country and the reform of the institutions at the same time, the relevant accounting systems practiced by the institutions at this stage have been increasingly showing the weakness that they are not suited to the pace of development. The implementation of the accounting system reform has become an inevitable choice. Although the new accounting system can closely follow the development of China’s economic structural reform, it also shows the problem of transition between old and new systems.