为了适应商品经济的发展,我国针对事业单位会计的改革已经取得了很大进展;但是在西方发达国家中并无“事业单位的概念”,随着我国市场经济地位的逐步确立,进一步深化事业单位的会计革新也必不可免。本文探讨了现行事业单位会计制度的一些问题及其后续解决对策,并为最终实现事业单位会计准则和企业会计准则的合一创造条件,真正实现市场经济的要求。 In order to adapt to the development of commodity economy, great progress has been made in the reform of the accounting system in our country. However, there is no “concept of public institution” in the western developed countries. With the gradual establishment of the market economy status in our country, The accounting innovation is also inevitable. This article explores some problems of current accounting system of public institutions and their countermeasures, and then creates the conditions for the final realization of the unity of accounting standards and corporate accounting standards in institutions, so as to truly meet the requirements of a market economy.