事业单位会计核算工作的完善能够提高财政资金的使用效益。在事业单位各项事务实行的过程中,加强财务管理,根据国家规范使用财政资金,可以有效提高事业单位行政办事的效率,对于强化事业单位的职能具有重要作用。事业单位会计核算反映和监督事业单位预算资金与经营资金的增减与结果的变化。在我国社会各项事业不断发展与进步的过程中,事业单位各项工作也在发生着变化。本文就事业单位会计核算中存在的问题进行简单的分析,并对其中的问题提出改进措施,以期有助于事业单位会计核算工作的实施。 The improvement of public accounting work can improve the efficiency of the use of financial funds. In the course of the implementation of various public affairs units, strengthening financial management and using financial funds in accordance with national norms can effectively improve the efficiency of administrative services in public institutions and play an important role in strengthening the functions of public institutions. Accounting institutions reflect and supervise the institutional budget and operating funds changes and changes in the results. In the course of the continuous development and progress of various social undertakings in our country, the work of public institutions is also undergoing changes. This article makes a simple analysis of the problems existing in the accounting of public institutions, and puts forward the improvement measures to the problems so as to help the implementation of the accounting work of the public institutions.