当前,事业单位会计工作存在一些不足,主要体现为不能反映结余情况、不能反映负债情况、难以满足信息使用要求等方面。为有效弥补这种缺陷与不足,引入权责发生制是十分必要的,能弥补存在的不足、推动事业单位发展、提高工作人员积极性。日常工作中应该采取有效对策,严格落实相关规定、改进会计报表体系、完善相关制度措施,并提高会计人员素质。 At present, there are some shortcomings in the accounting work in public institutions, mainly because they can not reflect the balance, can not reflect the indebtedness and can not meet the requirements of information usage. In order to effectively make up for such shortcomings and deficiencies, it is necessary to introduce the system of accruals, which can make up for the shortcomings, promote the development of public institutions and enhance the enthusiasm of staff. In daily work, we should take effective countermeasures, strictly implement the relevant regulations, improve the system of accounting reports, improve the relevant system and measures, and improve the quality of accountants.