事业单位会计是以事业单位实际发生的各项经济业务为对象，记录反映和监督事业单位预算执行过程及其结果的专业会计，是预算会计的一个组成部分。其具有以下几个主要特点： １．经费来源既有财政预算拨款，又有自己创收的收入。 ２．以收付实现制为会计核算基础，但经营性收支 Institutional accounting is based on the actual business unit of the economy as the object, record reflect and supervise the implementation of the budget process and the results of professional accounting, is an integral part of budget accounting. It has the following main features: 1. Sources of funding both the budget allocation, as well as their income-generating revenue. 2. To cash basis for the realization of accounting system, but operating income and expenditure