自2013年1月1日开始,我国就开始正式实施《事业单位会计制度》(以下简称《会计制度》),这是我国的财政管理体制改革的需要,同时也是社会主义市场经济发展的需求。但是新的会计制度与以往的制度相比产生了一些根本性的变化,所以就导致了一些新的问题出现,而本文就是在新会计制度实施的过程中所出现的一些问题进行了分析,并提出了相应的一些对策来进一步的完善我国事业单位的会计规范。 Since January 1, 2013, our country began to formally implement the “Institutional Accounting System” (hereinafter referred to as “the accounting system”), which is the need of the reform of the financial management system in our country and also the demand of the development of the socialist market economy. However, the new accounting system has undergone some fundamental changes compared with the previous one, which led to some new problems appearing. This article analyzes some problems that arise in the process of implementing the new accounting system. Put forward some corresponding measures to further improve the accounting standards of our institutions.