当前，会计理论界一些同志认为：在社会主义市场经济条件下，事业单位的经济业务活动发生了很大变化，事业单位会计应“单成体系”，可不再归属于预算会计体系范畴。笔者感到没有这个必要。第一，我国两大会计体系形成是社会经济发展的必然。会计服务于一定的社会制度和经济制 At present, some comrades in the field of accounting theory hold the view that under the socialist market economy, the economic activities of public institutions have undergone great changes. Institutional accounting should be “integrated into a single system,” and may no longer belong to the budget accounting system. I feel that there is no need. First, the formation of the two major accounting systems in our country is an inevitable result of social and economic development. Accounting services in a certain social system and economic system