对事业单位会计制度相关问题的探讨

从1998年开始执行的《事业单位会计准则（试行）》和《事业单位会计制度》，标志着我国社会主义市场经济体制下的事业单位会计法规体系的初步建立和启动，是建国以来最大的一次会计模式性变革，说明事业会计准则正在逐步向企业会计准则并轨、向国际接轨。但衍接过程中存在的有关会计报表设计及会计科目核算的不合理性等问题值得我们共同探讨、不断完善，本就此谈几点改革设想。

A Tentative Research on Problems Concerning Accounting System in Institutions

Trial Accounting Rules in Institutions and Accounting System in Institutions, enforced since 1998, heralded the initial establishment and operation of the accounting law system in institutions under the socialist market economy system. It is the most important step in the reform of accounting mode since 1949. The two documents are indications that accounting rules in the institutions are becoming integrated into those in domestic enterprises as well as standard international rules. Yet in the process, such problems as irrational design of report forms and irrational book - keeping await solutions.