党的十一届三中全会以来,随着经济体制改革的逐步深入,在计划经济体制下,形成的国家对各项事业包揽一切的管理模式受到商品经济的挑战和冲击。国家对事业单位的政策、拨款办法正在改变,事业单位将逐步进入市场参与竞争,为了适应新形势,事业单位会计工作管理 Since the Third Plenary Session of the 11th Central Committee of the Party, along with the gradual deepening of the economic reform, under the planned economic system, the formed state’s all-encompassing management model for various undertakings has been challenged and challenged by the commodity economy. The state’s policy on the public institutions, funding methods are being changed, institutions will gradually enter the market to participate in competition, in order to adapt to the new situation, the accounting management of public institutions