随着市场经济的不断发展以及我国财政改革的不断深入,伴随着事业单位的体制改革,事业单位体制改革中首当其冲的是事业单位会计制度的改革,自1998年1月1日起执行《事业单位会计准则》、《事业单位会计制度》以来事业单位会计核算体系有了很大的改进,但是随着市场经济的发展,现行事业单位的会计核算制度和准则呈现出不少的弊端。本文分析了事业单位会计制度改革的内容、必要性,以及现行事业单位会计制度中存在的弊端,并对此提出了改进的建议。 With the continuous development of the market economy and the continuous deepening of the fiscal reform in our country, along with the institutional reform of the institutions, the reform of the accounting system of institutions is the most important one. In January 1, 1998, However, with the development of market economy, the current accounting system and guidelines of public institutions have shown many drawbacks. This article analyzes the content and necessity of the reform of the accounting system in public institutions and the existing shortcomings in the accounting system of public institutions, and puts forward suggestions for improvement.