在我国,事业单位会计制度的改革由于其涉及面广、改革难度大,更是引起理论界和实践界的广泛关注。事业单位会计处理出现了很多新的特征,导致现行事业单位会计制度存在的问题日益显现,文章主要提出了事业单位会计制度的完善措施。 In our country, the reform of public accounting system has drawn wide attention from both theorists and practitioners because of its wide range of coverage and difficulty of reform. There are many new features in the accounting treatment of public institutions, leading to the problems in the current accounting system of public institutions becoming more and more obvious. The article mainly puts forward the perfection measures of the accounting system in public institutions.