摘　要

事业单位作为我国社会公共服务的主要提供者，是国家权力主要执行部门之一，其需要不断提高自身的服务水平，以满足社会公众的需求。事业单位开展会计核算工作，在一定程度上可以反映出单位经济活动的具体情况，是单位决策活动、公共服务活动的主要依据。本文围绕事业单位会计核算工作，在简单论述会计核算重要性的基础上，对其中所存的问题做了简单的分析，并在最后提出了相应的优化策略，希望对事业单位会计核算工作的开展有一定的参考意义。

关键词：事业单位 会计核算 问题

Abstract

As the main provider of social public service in China,institutions are one of the main executive departments of state power. They need to improve their service level to meet the needs of the public.The accounting work of institutions can reflect the specific situation of the economic activities of the units to a certain extent,and is the main basis for the decision-making activities and public service activities of the units. This paper focuses on the accounting work of public institutions,on the basis of a brief discussion of the importance of accounting, makes a simple analysis of the problems existing in it,and puts forward the corresponding optimization strategies at the end, hoping to have a certain reference significance for the development of the accounting work of institutions.

Key words: accounting problems of institutions