摘要
文章主要针对当前新《事业单位会计制度》在总体结构、总说明、会计科目、财务报表等方面的主要变化，新《会计制度》修订与颁布的原因、颁布的现实意义和存在的问题展开讨论，新制度的实施对于规范事业单位会计核算行为，提高会计信息质量有着重要的作用。
Abstract
the paper mainly discusses the new"《institution accounting system》"in general structure, general information, accounts, financial statements and other aspects of major changes, the cause of the new"《accounting system》"revised and promulgated and enacted discusses the practical significance and the existing problems of the implementation of the new system for regulating the behavior of institution accounting system, improve the quality of accounting information plays an important role.
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