在我国民法通则中,对事业单位规定为企业、机关、事业单位和社会团体都可以取得法人资格,从而确立了事业单位的法律地位。事业单位会计是指对事业单位的各种经济业务进行核算,以财务人员记录、监督、核算事业单位财政预算执行过程以及结果的一种专业会计。本文主要针对事业单位会计改革进行分析和讨论。 In our country’s general rules of civil law, the provisions of the public institutions for enterprises, institutions, public institutions and social organizations can obtain legal personality, thus establishing the legal status of public institutions. Institutional accounting refers to a variety of economic business accounting institutions, financial officers to record, monitor, accounting institution implementation of the financial budget process and the results of a professional accounting. This article mainly analyzes and discusses accounting reform in public institutions.