我国事业单位会计制度自颁布实施至今,对规范事业单位会计核算,加强事业单位财务管理,强化事业单位财务会计职能都起到了巨大的作用。但随着社会的发展和会计环境的变化,现行的事业单位制度呈现出不少弊端。结合实际工作,针对其中的问题提出了一些建议。 Since the promulgation and implementation of the accounting system of public institutions in our country, it has played a great role in regulating the accounting of public institutions, strengthening the financial management of public institutions and strengthening the financial and accounting functions of public institutions. However, with the development of society and the changes of accounting environment, the current public institution system has shown many drawbacks. Combined with the actual work, some suggestions are put forward for the problems.