在我国企业会计制度不断完善和经济环境不断变化的多种背景下,事业单位会计制度也诞生了新的一轮改革。而新事业单位会计制度的执行必须要满足事业单位的发展需求,提高会计信息质量、完善单位会计预算体系。本文拟以作者在实际工作中的体会,简单探讨新事业单位会计制度执行中的相关问题。 Under the background of constant improvement of the accounting system of enterprises in our country and ever-changing economic environment, a new round of reform has also been born in the accounting system of public institutions. The implementation of the new institutional accounting system must meet the development needs of institutions, improve the quality of accounting information, improve the unit accounting budget system. This article intends to take the author’s experience in the actual work, simply to explore the new institutional units in the implementation of the accounting system related issues.