随着社会主义市场经济体制的不断完善,企业会计制度得以不断完善,也加速了事业单位会计制度的改革。本文将从改革之后的《事业单位会计准则》的优点和具体在应用方面需要注意的问题两个角度进行分析,最后得出结论,事业单位会计制度的改革是顺应时代潮流的,它对于规范事业单位的会计核算起到了至关重要的作用,并提出了新制度在实际应用过程中的建议。 With the continuous improvement of the socialist market economic system, the continuous improvement of the enterprise accounting system has also accelerated the reform of the accounting system in public institutions. This article will analyze the merits of the “Accounting Standards for PSUs” after the reform and the problems that need attention in application. Finally, it is concluded that the reform of the accounting system in PSUs is in line with the trend of the times. Unit of accounting has played a crucial role, and put forward the new system in the practical application of the recommendations.