新的事业单位会计制度的实施对于事业单位财会工作有重大的影响,主要体现在会计主体、预算资金核算方式和管理方法、会计要素、会计等式和记账方法以及会计报表体系的改变方面。文章通过对企业会计准则、事业单位会计准则的对比,认为事业单位会计应该借鉴企业会计的权责发生制、划分资本性支出与权益性支出,进行成本核算,循序渐进地进行相关改革。 The implementation of the new institutional accounting system has a significant impact on the financial and accounting work of public institutions, mainly in terms of accounting subjects, budget accounting and management methods, accounting elements, accounting equations and accounting methods, and accounting system changes. By comparing the accounting standards for business enterprises and public institutions, the article thinks that public institution accounting should draw lessons from accrual basis of enterprise accounting, divide capital expenditures and equity expenditures, carry out cost accounting and carry out related reforms step by step.