事业单位主要以精神产品和各种劳务形式,向社会提供生产性或生活性服务。事业单位是市场经济的参与者,要参与市场竞争,从市场中取得发展事业所需的收入。随着事业单位改革的不断深入,和行政单位的区别越来越明显,也引起会计核算的许多方面与行政单位不同。 Institutions, mainly in the spirit of products and various forms of labor services to the community to provide productive or life-style services. Institutions are participants in the market economy, to participate in market competition, from the market to obtain the necessary revenue to develop careers. With the continuous deepening reform of public institutions, the difference with the administrative units becomes more and more obvious, which also causes many aspects of accounting to differ from those of administrative units.