事业单位一般是指受国家行政机关领导 ,但不具有社会生产职能和国家管理职能的直接或间接地为上层建筑、生产建设和人民生活服务的社会组织或机构。用好资金 ,充分发挥资金最大效用 ,始终是事业单位财会工作的重点。在目前各事业单位经费普遍紧张的情况下 ,许多事业单位在加强 Public institutions generally refer to the social organizations or agencies directly or indirectly serving the superstructure, production and construction and people’s lives, which are under the leadership of the state administrative organs but do not have the functions of social production and state management. Make good use of funds, give full play to the maximum utility of funds, has always been the focus of the accounting work of institutions. In the current general situation of various public institutions in the tensions, many institutions are strengthening