事业单位全面预算管理浅析

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:KAI12321
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1.事业单位的概念。事业单位是指国家为了社会公益目的,由国家机关举办或者其他组织利用国有资产举办的从事教育、科技、文化、卫生等活动的社会服务组织。它作为一种社会组织实体,具有与企业组织、党政社团等不相同的特征。其最主要的特点是政事不分。事业单位的设立是以维护和实现公共利益为目的,在专属范围内通过提供公共产品和服务为有需要的单位组织和个人服务。
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