根据现行会计制度规定,公办教育机构的会计核算依据《事业单位会计制度》进行,一些民办培训机构也执行这一政策。时此,笔者认为,民办培训机构应根据《企业会计制度》进行会计核算更为合理。首先,民办培训机构的设立目的和性质与以盈利为目的的企业并无区别,这决定了它不适于根据《事业单位会计制度》进行会计核算。而根据《企业会计制度》核算更为合理。其次,《事业单位会计制度》本身不能适应民办培训 According to the provisions of the current accounting system, accounting of public institutions of education based on “accounting system for public institutions”, some private training institutions also implement this policy. At this time, I believe that private training institutions should be based on “Accounting System for Business Accounting” more reasonable. First of all, there is no difference between the purpose and nature of establishing a private training institution and that of a profit-making enterprise. This determines that it is not suitable for conducting accounting according to the “Institutional Accounting System”. According to “Accounting System for Business Accounting” more reasonable. Second, the “Institutional Accounting System” itself can not adapt to private training