【摘 要】
：
我国之前的事业单位会计为我国会计事业的发展奠定了一定的基础,在我国各项社会事业发展的过程中起到了重要作用.随着时代的发展,我国旧的会计制度已经不能完全适应当今时代
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我国之前的事业单位会计为我国会计事业的发展奠定了一定的基础,在我国各项社会事业发展的过程中起到了重要作用.随着时代的发展,我国旧的会计制度已经不能完全适应当今时代的变迁,从而显现出了众多的弊端.因此,在当今社会,我国的会计制度急需变革,在这一背景下,我国在2013年制定颁布实施了新的事业单位会计制度,这一制度在我国会计事业的显示发展中也显现出了众多的现实意义.
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