This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance 笔者论述了我国事业单位会计改革的主要问题：将事业单位会计改变为政府与非营利组织会计体系中的国有非营利组织会计、单独制定国有非营利组织会计准则、增加国库集中收付和政府集中采购经济业务会计核算的规定、将现行的净资产会计要素分为基金和结余两个会计要素等。
The increasing number of trading funds and independent statutory bodies preparing separate accounts such as the hospital authority , the housing authority , the airport authority and other major public service organisations , together with the possible future listing of a number of these corporation or departments , will make it much less meaningful to merely look at the reduced governments accounts in isolation . to make life even more difficult , there is still going to be a great deal of related accounting transactions between the separate accounts of these public bodies , for example , subsidies , dividends , levy collection , management and service fees . looking at individual accounts separately could be potentially misleading to the readers 但随著营运基金独立的法定机构如医管局房委会机管局等主要服务机构不断催生，未来更有部份资产如地铁上市，单看剩馀下来的公营部门帐目，不但义意不大，更有可能因为和这些不同的独立个体机构仍然有巨额的帐目来往，例如津助金派息税收及管理费等，令个别帐目若分开来看，便容易因这些只属政府内部左调右调的数字，而出现可能容易令人误解的结果。
