随着社会的发展,事业单位的会计工作日益受到重视,为了促使会计工作更好地发挥职能,在实际的会计工作中,要解决会计核算模式单一、会计原则背离、会计职能弱化等问题,并针对问题转变会计职能的途径和方法。文章在分析事业单位会计传统职能的基础上,研究会计职能转变的途径和方法。 With the development of the society, the accounting work of public institutions is paid more and more attention. In order to promote the accounting work to play a better function, in the actual accounting work, the problems such as single accounting mode, deviation of accounting principle and weakening of accounting function should be solved. Ways and means to change the accounting function according to the problem. Based on the analysis of the traditional functions of public accounting, this paper studies the ways and methods of accounting functions transformation.