近些年来,我国经济不断增长,发展速度不断加快,国家在发展的过程中已经意识到改革的重要性。目前,事业到位已经成为国家改制改革的工作重点,其目的是要将事业单位向市场进一步推进,让事业单位与市场紧密结合,改变事业单位需要政府拨款扶持的现状。在进行事业单位改革过程中涉及到的方面比较多,会对财务管理带来较大冲击,不同事业单位的性质不同,在改制中遇到的问题也有所不同,对于这些问题的解决方法也不同,所以改革之后的准则也有所不同。对于上述问题,事业单位要分析改制对财务和会计的影响,并且找到合适的解决方法。 In recent years, with its economy growing continuously and its pace of development continuously accelerating, the country has realized the importance of the reform in its development. At present, the cause of work has become the focus of national restructuring and reform. Its purpose is to further promote the institutions to the market, to bring institutions into close contact with the market and to change the current situation that institutions need government funding support. There are many aspects involved in the reform of PSUs, which will have a great impact on the financial management. The different types of PSUs have different qualities, and the problems encountered in the system reform are different. The solutions to these problems are also different , So the guidelines after the reform are also different. For these problems, institutions should analyze the impact of restructuring on finance and accounting, and find a suitable solution.