本文主要讲述了事业单位的特点。事业单位的会计对象与企业比较有许多不同之处 ,但是会计核算的基本方法是相同的。因此事业单位的会计核算与财务管理的改革要吸收企业管理中先进的、有利于自己的东西。要在统一核算基础原则下 ,以节约开支 ,优化支出结构 ,控制超支为根本 ,规范内部财务管理 ,积极利用和调动各项资金 ,挖掘潜力 ,强化财务监督 ,使事业单位的会计工作进一步完善。 This paper mainly describes the characteristics of institutions. Institutional accounting objects and enterprises have many differences, but the basic method of accounting is the same. Therefore, the reform of accounting and financial management in public institutions should absorb advanced and beneficial things in business management. Under the principle of unified accounting, we should save expenses, optimize the expenditure structure, control over-spending as the fundamental measure, standardize the internal financial management, actively utilize and mobilize various funds, tap potential, and strengthen financial supervision to further improve the accounting work of public institutions.