目前,我国事业单位执行的会计制度是1997年7月17日财政部发布的《事业单位会计制度》(该制度自1998年1月1日起执行),该制度在正式实施的十一年里,在规范事业单位会计核算工作以及推动事业单位经济管理工作等诸多方面发挥了积极有效的作用。随着国家经济的不断发展、国库管理制度的不断改进,事业单位目前使用的会计核算 At present, the accounting system implemented by public institutions in China is the “Institutional Accounting System” promulgated by the Ministry of Finance on July 17, 1997 (the system has been implemented since January 1, 1998). During the eleven years of official operation , Played an active and effective role in regulating the accounting work of public institutions and promoting the economic management of public institutions. With the continuous development of the national economy, the continuous improvement of the treasury management system, the current accounting of public institutions