新的的事业单位财务会计制度已于１９９７年施行，顺应了改革开放的进程及市场经济体制的要求，在一定程度上打破了因行业不同会计信息不可比的弊端；同时，新制度规定事业单位改收付记帐法为借贷记帐法，将收支结存报表改为通用的资产负债表，并将资金由划分为预算内外管理与 The new financial and accounting system of public institutions was implemented in 1997. Complying with the requirements of the process of reform and opening up and the market economic system, the financial and accounting system of the new institutions broke the incomparable disadvantages of different accounting information in the industry to a certain extent. At the same time, the new system stipulated that the institutions Change to pay the accounting method as debit and credit method, the statement of income and expenditure balance into a common balance sheet, and the funds by the budget is divided into management and internal and external