随着我国经济的飞速发展,我国事业单位为了自身的发展、适应新的经济环境,将自身的会计制度转型为企业会计制度,因为企业会计制度适应了事业单位会计制度改革的需求。因此,文章主要探讨了事业单位会计制度向企业化会计管理制度过渡的必要性,分析了事业单位现有会计制度存在的问题,并提出了事业单位会计制度向企业化会计管理制度过渡的有效途径。 With the rapid economic development in our country, our institutions transformed their own accounting system into an enterprise accounting system for their own development and adapted to the new economic environment because the enterprise accounting system has adapted to the needs of institutional accounting system reform. Therefore, the article mainly discusses the necessity of the transition from the accounting system to the accounting management system in public institutions, analyzes the existing problems in the existing accounting system, and puts forward the effective way to transition the accounting system to the accounting management system .