事业单位的资金结余,不仅是反映着单位财务管理水平,而且还是衡量单位部门预算管理的重要指标。事业单位的结余一般由三部分组成,即财政性资金结余、非财政专项资金结余和非财政非专项资金结余。年度终了时,事业单位为了总结部门预算执行情况、考核经营活动成果,必须厘清各项结余资金的界限,准确计算、核算与管理各项资金结余,借以维护财经纪律和进一步提高结余资金的使用效益。 Institutional fund balance, not only reflects the level of financial management unit, but also an important measure of unit budget management department. The balance of institutions generally consists of three parts, namely, the balance of financial funds, non-financial special fund balances and non-financial non-special fund balances. At the end of the year, in order to summarize the implementation of departmental budgets and evaluate the results of business operations, the institutions must clarify the boundaries of various surplus funds, accurately calculate, calculate and manage the balance of funds in order to maintain the financial discipline and further improve the efficiency of the use of surplus funds .