本文首先对事业单位会计基础的理论进行了三方面的分析,事业单位会计的界定,事业单位会计的目标,会计基础与可达到的事业单位会计目标。接着对负债问题、结余问题以及核算问题详细阐述了事业单位会计基础的现状问题。最后提出了改进我国事业单位会计基础的对策。 This article first analyzes the theory of the accounting basis of PSU in three aspects, the definition of PSU, the accounting objectives of PSU, the accounting basis and the achievable accounting targets of PSU. Then on the debt problems, balances and accounting issues elaborated in the accounting basis of the status quo. Finally, it puts forward the countermeasures to improve the accounting basis of our country’s public institution.