自从我国实施改革开放至今,由于公共事业社会化、市场化改革的深入等多方面原因,我国事业单位体制改革也取得了较大进展,但在由传统事业单位向现代新型组织形态的转制过程中,由于历史遗留等原因,依然存在许多函待解决的问题,事业单位(注:本文中事业单位均泛指经营性事业单位)会计报表的真实性及有效性正是其中表型最为明显的一个问题。 Since the implementation of China’s reform and opening up to the present day, due to various reasons such as the socialization of public utilities and the deepening of market-oriented reforms, great progress has been made in institutional reform in our institutions. However, in the process of transforming from traditional institutions to new forms of modern organizations , Due to historical legacy and other reasons, there are still many problems to be resolved, institutions (Note: the institutions in this article refer to the operating institutions) the authenticity and validity of accounting statements is one of the most obvious phenotype problem.