事业单位会计是全面、系统、连续地记录事业单位资金运动过程,反映和监督行政事业单位执行国家预算情况的会计。规范会计核算工作,对于加强事业单位财务管理,提高财政资金使用效益,强化事业单位的职能有着十分重要的意义。一、事业单位购入债券对外投资会计处理存在的问题及改进方法事业单位进行债券投资应属于经营活动,本应采用权责发生制,而就上述提及的规定将购买债券的收益(实收金额与账面金额的差额)在转让债券或债券到期时一次性记入“其他收入”科目,这就意味着如果债券期限超过一年并且到期一 Institutional accounting is a comprehensive, systematic and continuous record of institutional funds movement process, reflect and supervise the implementation of state agencies and administrative units of the state budget accounting. Standardizing accounting work is of great significance to strengthening the financial management of public institutions, improving the efficiency of using financial funds and strengthening the functions of public institutions. First, the public institutions to purchase bonds issued by the accounting treatment of existing problems and improve the method of public institutions to invest in bonds should be classified as operating activities, the accrual system should be used, and in the above mentioned will be the purchase of bonds income The difference between the amount and the book amount) is credited to the “other income” account once the bond or bond matures, which means that if the bond matures for more than one year and expires one