伴随着我国市场经济体制的逐渐确立,尤其是新的会计制度的颁布与实施,我国事业单位的会计改革面临着新的机遇和挑战。因此,我们要探讨新形势下的事业单位会计改革思路,加快完善会计制度的脚步,以便于顺应国家的宏观政策。本文在介绍事业单位及其会计理论的基础上,阐述了事业单位会计的特点,分析了其改革的必要性 With the gradual establishment of the market economy system in our country and the promulgation and implementation of the new accounting system in particular, the accounting reform of public institutions in our country is facing new opportunities and challenges. Therefore, we should explore the accounting reform ideas of public institutions in the new situation and speed up the pace of improving the accounting system in order to comply with the country’s macroeconomic policies. Based on the introduction of public institutions and their accounting theory, this paper expounds the characteristics of public accounting and analyzes the necessity of its reform