现行的事业单位会计核算制度使会计核算自成体系,会计核算工作更加规范化,然而,不可回避的是在一些固定资产和投资基金等具体的核算科目中依然存在着很多的问题,不能如实反映事业单位的资产状况,为此,必须要立足于客观实际提出有针对性的改革措施。 However, the unavoidable problem is that there are still many problems in specific accounting subjects such as fixed assets and investment funds, which can not accurately reflect the business. However, the current accounting system of public institutions makes accounting self-contained and accounting more standardized. Therefore, it is necessary to put forward targeted reform measures based on objective reality.