事业单位开展经济业务活动从总体上讲，不以营利为目的，重视社会效益、不计算盈亏。但由于事业单位资金来源多样化，决定了往往不能单纯以一个事业单位作为会计主体，有时要以有特定来源、有特定作用的基金作为会计主体。公平竞争是市场经济的法则，作为市场经济的个体应该是 In general, institutions that carry out their business activities in the economy do not regard profit-making as their goal, pay attention to social benefits, and do not calculate profits and losses. However, due to the diversification of funding sources of public institutions, it is often determined that one institution should not be regarded as an accounting entity. Sometimes, funds with specific sources and specific functions should be used as accounting entities. Fair competition is the law of the market economy, and the individual as a market economy should be