事业单位是由国家机关建立或其他组织用国家资产组织建立的,是以社会公益性为目的的社会服务组织,主要涉及文化、教育、科技、医疗卫生等领域。随着“十三五”工作的开展,国家将大力发展经济,这种活跃性会导致市场环境的复杂性越来越严重。因此,建立更完善的会计核算制度,与相关法律相结合,做好财政预算和统计,可以为经济发展做出更好的贡献。事业单位属于国家机构的重要组成部分,加强其会计核算水平,对单位自身和政府都有着重要的意义。本文将就目前我国事业单位在会计核算中存在的问题为基础,提出有效的解决措施。 Institutions are established by the state organs or other organizations established by the state assets organization, is a social service organization for the purpose of social welfare, mainly related to culture, education, science and technology, health care and other fields. With the launching of the “13th Five-Year Plan”, the state will vigorously develop its economy. Such an activity will lead to a more and more complicated market environment. Therefore, the establishment of a more complete accounting system, combined with the relevant laws, good financial budget and statistics, can make a better contribution to economic development. Institutions belong to an important part of state agencies to strengthen their accounting standards, both the unit itself and the government has an important significance. This article will be based on the current problems in China’s public institutions in the accounting, based on the proposed effective solutions.