《事业单位会计制度》实施以来,有效地规范事业单位的会计核算行为,加强财务管理,促进社会事业健康有序地运行。但随着事业经济的迅速发展,该《制度》中的有些核算规定就值得商榷了。(一)对事业单位“应交所得税”的核算规定,在实际工作中存着两个方面的问题,建议给予修订。事 Since the implementation of the Accounting System for Public Institutions, the accounting practices of public institutions have been effectively regulated, the financial management has been strengthened, and the social undertakings have been running in a healthy and orderly manner. However, with the rapid development of the business economy, some accounting provisions in the “system” are open to question. (A) of the institutions “income tax payable” accounting rules, there are two aspects in the actual work, it is recommended to be amended. thing