随着我国经济的不断发展,我国的经济体制也在发生变化,由此我国颁布了新事业单位会计准则。新事业单位会计准则的颁布对于我国事业单位的内部控制具有重要的意义,有利于推动事业单位的进一步发展,有利于它的长久运作,从而也有利于促进社会经济的发展和社会经济体制的进步,本文主要从采用新事业单位会计准则的意义以及采用旧事业单位会计准则存在的问题出发提出相应的对策。 With the continuous development of our economy, our country’s economic system is also changing. As a result, China promulgated new accounting standards for new institutions. The promulgation of accounting standards for new PSUs is of great significance to the internal control of PSUs, to the promotion of the further development of PSUs, to the long-term operation of PSUs, and to the promotion of socio-economic development and social and economic progress , This article mainly proposes the corresponding countermeasures from the point of adopting the significance of the accounting standards of the new PSUs and the existing problems of using the PSUs of the old PSUs.