随着我国市场经济体制的进一步确立,市场竞争日已经进入白热化的状态,我国的会计制度在这一环境下也发生了深刻的变化,会计工作越来越被更多的单位所重视。核算作为会计的重要内容之一,也相应地存在着一些问题。本文分析了事业单位会计核算所存在的问题,并就如何对事业单位会计核算进行改进,提出了若干建议。 With the further establishment of the market economy system in our country, the market competition day has entered a white-hot state. Our country’s accounting system has undergone profound changes in this environment. Accounting work has been paid more and more attention by more units. Accounting as one of the important contents of accounting, there are corresponding problems. This article analyzes the problems existing in the accounting of public institutions, and puts forward some suggestions on how to improve the accounting of public institutions.