新事业单位会计制度自颁布实施以来,对事业单位会计核算有了显著地影响。文章对具体影响的几个方面进行分析,认为新事业单位会计制度中会计主体和会计要素发生了重大变化,同时增加了会计核算的内容,以及改变了固定资产的核算方式。同时对新事业单位会计制度中的不足之处进行分析,认为新制度中现金流量缺乏透明,亟需引入权责发生制。认为事业单位在运用新会计制度的时候,可以通过多种途径对新政策进行宣传,在会计核算体系和会计信息系统方面进行完善,以及做好新旧制度的衔接工作。 Since the promulgation and implementation of the new institutional accounting system, it has had a significant impact on the accounting of public institutions. The article analyzes several aspects of the specific impact, and believes that the main body of accounting and accounting elements of the new PSU have undergone major changes, while increasing the accounting content, as well as changing the way of accounting for fixed assets. At the same time, it analyzes the shortcomings in the accounting system of new institutional units, and thinks that the cash flow in the new system is lack of transparency and it is urgent to introduce accrual system. They think that when using the new accounting system, institutions can publicize the new policies in various ways, improve their accounting systems and accounting information systems, and work well with the convergence of the old and new systems.