事业单位是我国一种重要的组织形式。由于历史的原因和事业单位构成较为复杂的缘故,造成了目前我们事业单位会计核算相对落后,特别是在核算基础规定、固定资产及投资和实物资产的核算、管理中,都存在着规定不清晰、核算和管理方式不完善甚至太过于简单等不足。为此,针对上述问题,本文提出了若干建设性举措。 Institutions are an important form of organization in our country. Due to the historical reasons and the complicated structure of the public institutions, the accounting calculation of our public institutions is relatively backward at present. In particular, there are unclear provisions in the accounting and management of fixed assets, investment and physical assets, especially in accounting basis, , Accounting and management is not perfect or even too simple and so on. To this end, in response to the above issues, this paper put forward a number of constructive initiatives.