随着我国财政体制改革和事业单位改革的不断深化,事业单位会计核算环境已发生巨大变化,事业单位改革进入新的阶段。事业单位的产权关系结构将从单一化向多元化转变,事业单位会计作为维护产权秩序的重要工具,其产生的问题已经影响事业单位改革的深化。因此必须对事业单位旧的会计制度进行改革,以便满足事业单位经济核算在各方面的需要,满足预算管理的需要。 As China’s financial system reform and institutional reform deepen, the accounting environment for public institutions has undergone tremendous changes, and the reform of public institutions has entered a new phase. Institutional structure of property rights will change from a single to a diversified, institutional accounting as an important tool to maintain the order of property rights, the problems that have affected the deepening reform of public institutions. Therefore, it is necessary to reform the old accounting system in public institutions in order to meet the needs of public utilities in various aspects and meet the needs of budget management.