事业单位是社会主义的重要构成部分,在新形势下旧事业单位会计制度难以满足需求,随着经济体制改革的进一步发展,国家财政等部门颁布并实施了新的《事业单位会计制度》,新会计制度的实施为事业单位发展带来了机遇与挑战。本文就主要分析新旧事业单位会计制度的差异及其衔接。 Institutions are an important part of socialism. Under the new situation, the accounting system of the old public institutions can not meet the demand. With the further development of the economic reform, the state finance department promulgated and implemented the new “Institutional Accounting System” The implementation of accounting system has brought opportunities and challenges for the development of public institutions. This article mainly analyzes the differences between the old and new institutional units’ accounting system and their connection.