事业单位是为了社会的相关公益活动而组成的组织。目前中国的事业单位数量多而且种类也比较多,性质也各有不同,因为涉及范围比较广,所以事业单位的会计相关改革具有很重要的意义。文章浅显地分析一下新旧事业单位会计制度存在的差异,以及新的会计制度实施后还存在的一些问题,最后提出了相关建议,希望可以起到一些作用。 Institutions are organized for the purpose of social welfare activities. At present, the number of institutions in China is also large in number and variety, and their nature is also different. Because of the relatively wide scope involved, the accounting-related reforms of public institutions are of great significance. The article briefly analyzes the existing differences between the old and new accounting systems, as well as the new accounting system after the implementation of some problems still exist, and finally made the relevant recommendations, hoping to play some role.