经营性事业单位属于事业单位的一种,其主要为社会提供相应的公共产品,且产品具有一定的竞争性以及排他性。会计核算工作作为经营性事业单位财务管理的重要环节,对单位多项工作的顺利进行都有着重要作用,也是管理人员进行决策的重要依据,因此,保障会计核算的质量至关重要。虽然我国的会计核算模式有了较大发展,但是受人为因素及外部客观因素的影响,依然出现了较大问题,给单位经营带来不利。本文主要对经营性事业单位会计核算模式进行深入分析,针对存在问题提出了一些建议。 Business institutions belong to a kind of institutions, which mainly provide the community with the corresponding public goods, and products have a certain degree of competition and exclusivity. As an important part of the financial management of operating institutions, accounting work plays an important role in the smooth progress of many work units. It is also an important basis for managers to make decisions. Therefore, it is of crucial importance to ensure the quality of accounting. Although the accounting model in our country has been greatly developed, but still subject to human factors and external objective factors, there are still major problems, to bring adverse business unit. This article mainly carries on the thorough analysis to the accounting mode of the operating public institution, puts forward some suggestions according to the existing problems.