事业单位会计制度存在问题的思索

现行事业单位会计制度在规范事业单位会计核算和保证会计信息质量方面已经取得了很大的成就，但是随着事业单位经济多元化出现以及事业单位类型的复杂化，现行事业单位会计制度的弊端也逐渐凸显。文章通过深入分析事业单位会计制度存在的弊端，探讨了建立适应社会发展需求的现代会计制度建议或措施。

On Problems with Institution Accounting System

Accounting system currently used in various institutions has been successful in regulating financial accounting and guaranteeing the quality of accounting information. But the increasing financial complexity of different types of institutions has compounded, the problems inherent in current accounting system. This paper discusses these problems and gives some sugges- tions and counter-measures which are of help to the establishment of modern accounting system.