随着我国财政改革和事业单位会计管理工作不断发展,会计管理环境已经发生了翻天覆地的变化,旧的《事业单位会计制度》已经很难适应社会环境的变化,所以加强健全事业单位的会计制度,规范审核方式,提高事业单位的资产财务管理水平,以提升事业单位应对风险的能力,已经成为我国事业单位改革的当务之急。 With the continuous development of financial reform and institutional accounting management in our country, the accounting management environment has undergone tremendous changes. The old “Institutional Accounting System” has been difficult to adapt to changes in the social environment. Therefore, it is necessary to strengthen and perfect the accounting system of public institutions, To standardize the mode of examination and improve the assets and financial management of public institutions so as to enhance the ability of public institutions to deal with risks has become the most urgent task for the reform of public institutions in our country.