我国现行的事业单位会计制度自1998年实施以来,对于规范事业单位的会计核算,加强事业单位的财务管理,起到了积极作用。但随着社会主义经济体制改革不断深入,事业单位与市场的关系越来越密切,适用的会计环境也随之发生了很大的变化,使得现行的事业单位会计准则和制度呈现出不少弊 Since the implementation of the accounting system of the current public institutions in China in 1998, it has played an active role in regulating the accounting of public institutions and in strengthening the financial management of public institutions. However, with the continuous deepening reform of the socialist economic system and the ever more close relationship between public institutions and the market, the applicable accounting environment has also undergone great changes. As a result, the current accounting standards and institutions of public institutions have shown some disadvantages