我国现行的事业单位会计准则和制度自颁布实施至今,对于规范事业单位会计核算,加强事业单位财务管理,强化事业单位会计职能,起到了重要的作用。但随着我国财政制度改革和事业单位改革的不断深化,现行制度中对有些业务的核 Since the promulgation and implementation of the accounting standards and systems of the current public institutions in our country, it has played an important role in regulating the accounting of public institutions, strengthening the financial management of public institutions and strengthening the accounting functions in public institutions. However, with the deepening of the reform of the financial system and the reform of public institutions in our country, the existing system of nuclear for some businesses