现行《事业单位会计制度》(以下简称《制度》,包括特殊行业的事业单位会计制度)对外材料投资的核算存在两大问题:一是一般纳税人的事业单位如果按照《制度》进行核算,会导致“对外投资”账户与用以核算对外投资部分的基金账户“事业基金———投资基金”两对应账户余额不等;二 The existing Accounting System for Public Institutions (hereinafter referred to as the “system”, including the accounting system for public institutions in special industries) have two major problems in the accounting of foreign materials investment. First, if public taxpayers’ public institutions make accounting according to the “system,” Leading to “foreign investment” account and the accounting account for the part of the international investment fund “business fund --- investment fund” balance between the two accounts; two