事业单位肩负着为社会提供科技、文化、教育、卫生等方面服务的重任,随着体制改革的不断深化,事业单位的经济活动内容和实现方式不断发生着重要变化,从而对会计核算工作提出了更高的要求。本文结合事业单位的特点,针对当前事业单位会计核算工作的现状,详细分析了事业单位会计核算中的常见问题,并结合现实条件提出了解决这些问题的有效对策。 Institutions shoulder the responsibility of providing science and technology, culture, education and health services to society. With the continuous deepening of system reform, the economic activities of institutions and their means of realization have undergone major changes unceasingly. Therefore, the accounting work has been put forward higher requirement. Combining with the characteristics of public institutions, this paper analyzes the common problems in the accounting of public institutions in the light of the current situation of the accounting work in public institutions, and puts forward effective countermeasures to solve these problems with the actual conditions.