Accounting has a lot to do with the allocation of fiscal funds and the overall management of funds for public institutions,which has a very important impact on the normal functioning of institutions. However,with the constant changes in the financial management needs of public institutions in the new period,a series of problems such as lack of accounting information, lack of standardized accounting procedures, and insufficient quality of accounting personnel have emerged in the accounting work of current institutions.A big obstacle has come. This article has carried on the concrete analysis to these questions,and on the basis of this, has put forward some feasible improvement suggestions from many angles such as the construction of accounting team team, accounting system and accounting information management system.%会计核算关系着事业单位财政资金拨付、资金统筹管理等多项工作,对事业单位的职能正常发挥有着非常重要的影响.新时期事业单位财政管理需求的不断变化,在当前事业单位的会计核算工作中暴露出了核算信息缺失、核算流程缺乏规范、会计核算人员素质不足等一系列的问题,对会计核算的开展带来了很大的阻碍.对这些问题进行了具体分析,并以此为基础,从会计核算队伍队伍建设、会计制度与会计信息管理系统建设等多个角度提出了可行的改进建议.
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