自我国现行事业单位会计制度与准则颁布至今,事业单位的财务运行也逐步走上正轨,在制度与准则的指导作用下事业单位迎来了良好的发展机遇。然而随着社会经济环境的不断发展和变化,原先适用的会计制度也出现层出不穷的问题。本文拟对现行会计制度的方方面面做出针对性的探讨,并在发现问题之余更希望能够找出解决的办法。 Since the promulgation of the accounting system and guidelines for the current public institutions in our country, the financial operation of public institutions has gradually been on the right track. Under the guidance of the system and guidelines, institutions have ushered in a good opportunity for development. However, with the continuous development and changes of the social and economic environment, the originally applicable accounting system has emerged an endless stream of issues. This article intends to make a targeted discussion on all aspects of the current accounting system. Besides finding problems, I hope to find solutions to the problems.