事业单位作为社会服务的机构,部分事业单位的主要资金来源于国家,所以相对企业来说,事业单位的资金压力较小。但随着政府大力推动事业单位改革,实行成本核算也是必然趋势。 Institutions as social service agencies, some of the major institutional units of the funding comes from the country, so the relative enterprises, institutions less financial pressure. However, with the government vigorously promoting the reform of public institutions, the implementation of costing is an inevitable trend.