我国现行事业单位会计准则和制度自颁布实施至今,对规范事业单位会计核算、加强事业单位财务管理起到了巨大作用。但随着社会经济的发展,事业单位与市场的关系越来越密切,适用的会计环境也随之发生变化,使现行的事业单位会计准则和制度呈现不少弊端,现从收入和支出、固定资产、净资产的核算几方面讨论事业单位会计制度改革的必要性。 Since the promulgation and implementation of the accounting standards and systems of the current public institutions in our country, it has played a great role in regulating the accounting of public institutions and strengthening the financial management of public institutions. However, with the development of society and economy, the relationship between PSUs and the market becomes more and more close, and the applicable accounting environment also changes. As a result, current accounting standards and systems of public institutions have a lot of drawbacks. From the perspective of income and expenditure, Assets, net assets accounting several aspects of the accounting system of public institutions to discuss the need for reform.