从会计核算的一般原则和有关会计要素的确认和计量方面入手,根据事业单位会计制度的实际情况,得出了应该在事业单位引入权责发生制、进行固定资产折旧和无形资产摊销核算、调整净资产中的科目等参考性建议。 Based on the general principles of accounting and the related accounting elements’ confirmation and measurement, according to the actual situation of the accounting system of the public institution, it is concluded that the accrual system should be introduced into the public institutions, the depreciation of fixed assets and the amortization of intangible assets should be calculated, Adjusting the net assets in the subjects such as reference suggestions.