在各级事业单位改革日渐深化的今天,经营类事业单位和市场的关系日益密切,管理企业化是必然趋势,而会计核算则是事业单位企业化管理的主要着眼点。本文在分析我国经营类事业单位会计核算现状的基础上,相应地提出会计改革的方向,对事业单位的市场化有一定的理论借鉴意义。 At the gradual deepening of the reform of institutions at all levels, the relationship between management institutions and the market is increasingly close and the management of enterprises is an inevitable trend. However, accounting is the main focus of the enterprise management of public institutions. Based on the analysis of the status quo of accounting in the operating units in our country, this paper puts forward the direction of the accounting reform accordingly and has certain theoretical reference to the market-oriented operation of the institutions.