财务会计的基础工作是财务核算,同时也是一个企业管理水平好坏的体现。近些年来,我国对科教经费的投入逐渐增多,很多单位都在慢慢成为我国科教的主体承担者。新事业单位会计制度在财务要素的计量与确认都做出相应的调整,提高了我们财务的数据质量,信息的真实性,同时也加强内部财务监控,提高会计管理水准,更加促进我国科学事业的良好与持续发展。 The basic work of financial accounting is financial accounting, but also a manifestation of the level of business management. In recent years, China’s investment in science and education has gradually increased, many units are slowly becoming the mainstay of China’s science and education. The new institutional accounting system in the financial elements of the measurement and confirmation have made corresponding adjustments to improve our financial data quality, the authenticity of information, but also to strengthen internal financial control, improve accounting management standards, and more to promote China’s scientific undertaking Good and sustainable development.