随着我国市场经济的不断深入与发展,我国的会计制度也随之发生了一系列的新变革,因此我国事业单位的会计发展方向也在不断发生着变化。事业单位会计是指在事业单位中,将其实际发生的各项经济业务以及事项作为核算的对象,进行记录、反映以及监督事业单位预算执行的过程和结果的专业会计。本文根据现实情况,对事业单位会计的发展方向进行了一番研究与讨论。 With the continuous deepening and development of our country’s market economy, a series of new changes have taken place in our country’s accounting system. Therefore, the accounting development direction of our country’s public service units is also constantly changing. Public institutions Accounting refers to the professional accounting that records and reflects and reflects the process and result of the budget execution in the public institutions through the economic operations and matters that actually take place in the public institutions. According to the actual situation, this article makes some research and discussion on the development direction of public accounting.