随着我国事业单位内外部环境的变化,事业单位必须进行改革来适应新环境。而事业单位会计作为事业单位绩效的外在表现,必须能客观、如实地反映事业单位的经营成果。为此,我们有必要分析当前事业单位会计的局限性,探讨适合新形势下的事业单位会计核算办法。本文在对现存事业单位会计核算中存在的问题进行认真分析的基础上,提出了适当的改进的办法。 With the changes in the internal and external environment of institutions in our country, the institutions must reform to adapt to the new environment. As accounting institution’s performance as an external manifestation, it must be able to objectively and faithfully reflect the operating results of institutions. Therefore, it is necessary for us to analyze the limitations of the accounting of the current public institutions to explore the accounting methods suitable for the public institutions in the new situation. Based on the careful analysis of the existing problems in the accounting of the existing public institutions, this paper puts forward some appropriate measures for improvement.