2012年12月19日财政部印发的新《事业单位会计制度》(以下简称《制度》)(财会2012【22】号)是十余年来事业单位的一次重大改革,这次改革提出了基建并账的要求使得事业单位的核算体制更完善。当然制度只是适应社会发展,在完善的同时也存在一定的问题,本文是在实践的基础上思考、总结并力图解决这些问题。 December 19, 2012 The new “Institutional Accounting System” (hereinafter referred to as the “Institution”) (Accounting Institution 2012 [22]) issued by the Ministry of Finance is a major reform of public institutions in more than ten years. This reform proposed the construction of infrastructure Accounting requirements make the accounting system more perfect. Of course, the system is only adapted to the development of society. There are also some problems when it is perfected. This article is based on the practice of thinking, summarizing and trying to solve these problems.