在我国市场经济体制不断深化发展的背景下,事业单位改制的呼声越来越高,其与市场的联系日益密切,这就对事业单位会计报表工作提出了更高的要求。本文简要分析了事业单位会计报表中存在的共性问题,并针对性的提出了改进措施,旨在为提升事业单位会计报表的质量作出贡献。 Under the background of deepening the development of the market economy system in our country, the public opinion of restructuring of public institutions is getting louder and louder, and its market connection is getting closer. This puts forward higher requirements on the accounting report of public institutions. This article briefly analyzes the common problems existing in the accounting statements of the public institutions, and puts forward the improvement measures aimed at improving the quality of the accounting statements of the public institutions.