我国颁布了深入人心的会计法则,并严格实行,可是由于改革的执行力度不足,致使很多问题影响了实际的操作,事业单位会计改革因此有了许多的障碍。所以,解决存在的问题,关键是提高事业单位的会计效率。在响应国家政策的同时,大力推进事业单位的会计改革进程,不断在新的社会形势下,探索改革事业单位会计的路径。 China promulgated the popular accounting rules and strictly implemented, but because of the lack of implementation of the reform, many problems have caused actual problems. As a result, there are many obstacles in the accounting reform in public institutions. Therefore, to solve the existing problems, the key is to improve the accounting efficiency of public institutions. In response to the state policy, we should vigorously promote the process of accounting reform in public institutions and constantly explore ways to reform the accounting of public institutions in the new social situation.