随着社会经济体制改革,事业单位与市场的联系越来越紧密,它作为我国社会管理和公共服务职能的主要载体,其追随经济体制改革的脚步对国民经济发展也起着十分重要的作用。事业单位体制正处在改革道路中,现行的会计制度已远远不能满足事业单位的发展,会计制度改革迫在眉睫。 With the reform of the social and economic systems, institutions and markets are becoming more and more closely linked. As the main carrier of our social management and public service functions, following the pace of economic restructuring, it plays a very important role in the development of the national economy. Institutional institution is in the process of reform, the current accounting system has been far unable to meet the development of institutions, the reform of the accounting system is imminent.