目前,随着我国财政体制改革的不断深化,行政事业单位会计工作的环境发生了变化。特别是《事业单位会计制度》(以下简称新制度)的颁布实施,对会计工作提出了新的更高的要求。新制度下做好事业单位会计工作任重道远。一、事业单位会计工作存在问题不容小觑随着我国财政体制改革的不断深化,事业单位逐步建立起了以市场经济理论为指导、以财经法规为依据、以 At present, with the continuous deepening of the reform of the financial system in our country, the environment for the accounting of the administrative institutions has changed. In particular, the promulgation and implementation of the “Institutional Accounting System” (hereinafter referred to as “the new system”) put forward new and higher requirements on accounting work. Under the new system, it is a long way to go about accounting in public institutions. First, the accounting problems in public institutions should not be underestimated With the deepening of China’s financial system reform, institutions gradually established a market economy theory as a guide to financial laws and regulations as the basis for