事业单位是我国政府体系的重要组成部分，其会计处理对国家预算管理起着重要作用。事业单位是通过一定的程序建立，为社会提供公共物品或服务，以提高社会公共利益为宗旨的非营利性组织，与政府机关相比它不具有权力性，与企业相比它具有弱营利性甚至非营利性。自1998年1月1日起国家财政部在全国范围内实行新的《事业单位会计准则》和《事业单位会计制度》以来，我国事业单位会计无论是在其地位以及预算会计目标等诸多方面都发生了重大的改变，这直接影响到其法规制度的制定和实施。新制度下的事业单位会计面临着新的挑战和新的任务。正确认识事业单位的重要地位和性质，合理探讨事业单位会计处理的相关问题并将事业单位会计与企业单位会计相结合，将对我国事业单位会计制度的进一步改进提供有利的条件和保障。
事业单位；事业单位会计；政府会计；非营利组织会计
Study on public institution accounting problems
Abstract:
The public institution is the important component of the system of our government, its accounting deals with and generates an important impact on national budget management. The public institution sets up through certain procedure, offer public articles or service for society, organize taking improving social public interests as aim and non-profit-making, compared with government bodies it is not authoritative, compared with enterprise it is weak and profit-generating and even non-profit-making. Since national Ministry of Finance implemented the new " agency accounting criterion of the undertaking "and " accounting system of public institution " nationwide from January 1, 1998, I national affairs industry no matter agency accounting the great change has taken place in position and budget accounting goal, etc. a great
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