经营收入的会计确认与账务处理是事业单位会计的重要工作内容,对事业单位的稳步发展具有重要推动作用。因此,事业单位应重视经营收入会计确认及账务处理工作的研究,以采取针对性措施,不断改善经营收入的会计确认及账务处理工作质量。文章分别对事业单位的经营收入及会计确认、账务处理工作进行分析,提出会计确认与账务处理的优化方法,为提高事业单位经营收入会计确认与账务处理水平提供有效参考。 The accounting recognition and accounting treatment of operating income are the important work contents of the accounting of public institutions and play an important role in promoting the steady development of public institutions. Therefore, PSUs should pay attention to the study of accounting recognition and accounting treatment of operating income so as to take pertinent measures to continuously improve the accounting recognition of operating income and the quality of accounting work. The article respectively analyzes the operating income, accounting confirmation and accounting treatment of public institutions, puts forward the optimization methods of accounting confirmation and accounting treatment, and provides effective reference for improving the accounting recognition and accounting treatment level of operating income of institutions.