事业单位不同于企业单位,不从事资料的生产活动。在财务方面也不像企业单位那样条目众多,进出复杂。但作为一个由国家设置为人民提供公共服务的一个机构,事业单位也有一定的资金流动和调支情况。本文主要就存在于事业单位中的会计核算问题做了相关介绍,并根据存在的问题提出了一些相对应的解决措施,以提高事业单位的透明度。 Institutions different from business units, do not engage in data production activities. In the financial sector is not as many as a business unit, complex access. However, as an institution provided by the state to provide public services to the people, public institutions also have certain flow of funds and adjustments. This paper mainly introduces the accounting problems existing in public institutions, and puts forward some corresponding solutions according to the existing problems so as to improve the transparency of public institutions.