财政部于1998年1月1日颁布施行了《事业单位会计准则》和《事业单位会计制度》。这意味着我国初步建立了符合社会主义市场经济的事业单位财务管理体系。然而,随着改革的深化,市场经济的深入发展,财政部也与时俱进,在2012年12月19日修订了新的《事业单位会计制度》。文章将对新旧两部法规进行比较,展示新的法规的进步之处,并对事业单位会计准则的发展方向作进一步的探索。 The Ministry of Finance promulgated and implemented the “Accounting Standards for Institutions” and “Accounting System for Institutions” on January 1, 1998. This means that our country initially established a financial management system in line with the socialist market economy. However, with the deepening of the reform and the further development of the market economy, the Ministry of Finance also kept pace with the times and amended the new “Institutional Accounting System” on December 19, 2012. The article will compare the two laws and regulations of old and new to show the progress of the new laws and regulations, and to further explore the direction of the development of accounting standards in public institutions.