《事业单位会计制度》的实施对促进事业单位健康、持续、稳定发展产生了重大影响,对于促进社会主义市场经济体制的建立和完善起到了巨大的推动作用。但随着社会的发展和相关政策的出台,现行制度已越来越不适应新的需要,对当前会计核算制度的改革已势在必行。 The implementation of “Institutional Accounting System” has had a significant impact on promoting the healthy, sustained and steady development of PSUs and has played a huge role in promoting the establishment and improvement of the socialist market economic system. However, with the development of society and the promulgation of relevant policies, the current system has become increasingly unsuited to the new needs. It is imperative to reform the current accounting system.