随着我国社会主义市场经济的快速发展,事业单位无论是在工作内容、工作范围,还是在工作对象、工作方式等方面,都发生了深刻变化。特别是会计领域,过去传统的单纯重视经费使用的会计核算方法已经无法适用于事业单位的客观发展,出现了预算不科学、私设“小金库”等问题,造成了贪污、浪费、国有资产流失的现象,迫切需要对会计制度进行深层次的改革。 With the rapid development of the socialist market economy in our country, profound changes have taken place in the institutions, whether in the scope of their work, their scope of work, their work targets, their working methods and so on. Especially in the field of accounting, the traditional methods of accounting that used to pay more attention to funds in the past can no longer be applied to the objective development of public institutions, resulting in problems such as unscientific budget and “small treasuries”, resulting in corruption, waste, The loss of assets urgently needs an in-depth reform of the accounting system.