我国财政改革的深入和市场经济的不断发展,给事业单位会计核算带来了诸多新变化,现有会计核算模式已很难准确体现单位的预算控制、信息披露、成本考核和绩效评价等情况,核算模式滞后于时代发展的弊端逐渐凸显。本文结合工作实践,分析了事业单位会计核算的现状,探讨了事业单位现有会计核算存在的问题,并提出了相应的改进措施。 The deepening of China’s financial reform and the continuous development of the market economy have brought many new changes to the accounting of public institutions. The existing accounting models have hardly accurately reflected the unit’s budget control, information disclosure, cost assessment and performance evaluation, The disadvantages of accounting mode lagging behind the development of the times are gradually highlighted. Based on the working practice, this paper analyzes the status quo of the accounting of public institutions, discusses the existing problems in the existing accounting of public institutions, and puts forward the corresponding improvement measures.