现如今,虽然我国企业的会计准则在研究方面日臻完善,但行政事业单位在会计准则方面的研究却相对滞后,在汲取和借鉴企业会计准则的前提下,本文通过论述行政事业单位会计准则方面存在的问题,接着就事业单位实施会计准则提出可靠对策。 Nowadays, although the accounting standards of Chinese enterprises are improving in the aspect of research, the research on accounting standards of administrative units is relatively lagging behind. Based on the study of accounting standards, this paper discusses the accounting standards of the administrative units Problem, then put forward the reliable countermeasure to the public institution implement the accounting standard.