事项会计提供以“事项”为基本单位的原始信息,能够满足不同信息使用者的需求。事业单位一般规模较小,事项相对简单,报告使用者对信息的加工能力较强,这些特点都使事业单位具备了推行事项会计的基础。本文将从事业单位事项会计的需求、可操作性、技术等多方面进行分析。 Matters Accounting supplies raw information based on “Matters ” to meet the needs of different information users. Generally smaller institutions, matters are relatively simple, the reporting of users of information processing ability, these characteristics make the institutions have the basis for implementation of accounting matters. This article will analyze the demand, operability, technology and other aspects of the business unit accounting.