现行事业单位会计制度，第３０７号科目经营结余规定：“本科目核算事业单位在一定期间各项经营收入与支出相抵后的余额。年度终了，单位应将实现的经营结余金额转入‘结余分配’科目，结转后本科目无余额。如为亏损则不结转”，我们认为如为亏损也应结转。 第３０７号科目经营 The current operating unit accounting system, No. 307 subjects operating balance provisions: "The accounting unit for a certain period of time operating income and expenditures after the balance of the end of the year, the unit should be realized operating balances into the ’balance of distribution ’Subjects, after the transfer of the balance of this subject, if not for losses carry,’ We think that if losses should be carried forward. No. 307 subject management