传统的会计制度下单位资产会计科目的核算存在缺陷甚至是空白,引言部分引出了新会计制度下事业单位资产类会计核算的必然性,中间部分分别叙述了新会计制度改革坚持的原则和事业单位资产类会计科目的核算内容的变化,文章最后写了新会计制度下事业单位资产类会计科目和核算改革中的局限并希望相关改革得到进一步完善,推动事业单位会计核算工作的顺利进行。 Under the traditional accounting system, the accounting of unit assets accounts for flaws and even gaps. The introductory part leads to the inevitability of asset accounting in public institutions under the new accounting system. The middle part separately states the principles of the reform of the new accounting system and the assets of the institutions Accounting articles accounting content changes, the article finally wrote under the new accounting system of asset-based accounting subjects and accounting changes in the limitations and hope that the relevant reforms have been further improved to promote the smooth progress of the accounting unit of public institutions.