会计目标作为会计理论研究的逻辑起点之一,其定位对事业单位的发展具有导向作用。本文首先在新会计准则下描述了事业单位的会计目标的内容,重点分析了事业单位在会计目标实现过程中存在许多问题,提出诸如在明确单位会计工作目标的前提下,加强事业单位的内部控制、完善事业单位会计集中核算制度、建立内部财务公开制度等解决措施,以促进事业单位的会计工作在实现国家相关法律法规所规定的会计基本目标的基础之上,进一步实现单位各项具体的会计目标,使单位各项具体工作在有序地会计环境中顺利地开展。 As one of the logical starting points for the study of accounting theory, accounting objectives have a guiding role in the development of public institutions. This article first describes the accounting standards of institutions under the new accounting standards, focusing on analysis of the institutional units in the accounting objectives of the existence of many problems, put forward such as a clear unit of accounting objectives under the premise of strengthening institutional internal control , Improve accounting centralized accounting system of public institutions and establish internal financial disclosure system so as to promote the accounting work of public institutions on the basis of realizing the basic accounting objectives stipulated by relevant state laws and regulations and further realize the concrete accounting of each unit Goal, so that the specific work of the unit in an orderly accounting environment to carry out smoothly.