市场经济体制的逐渐建立促使事业单位逐步面向市场,管理也逐步实行了企业化管理,事业单位为了满足这些定位变化,以适应市场竞争,就必须完善理论以及核算方法,才能较好满足事业单位会计的运行需要。 Gradual establishment of the market economy system has prompted institutions to gradually face the market, and management has also gradually implemented the enterprise management. In order to meet these changes in positioning and adapt themselves to market competition, institutions must improve their theories and accounting methods so that they can better meet the requirements of institutional accounting Need to run.