会计财务处理对于事业单位和企业单位而言,都是必须面对的问题,但是由于二者自身的性质有所不同,因此在会计财务处理上也呈现不一样的特征。论文主要分析事业单位与企业单位会计财务处理存在差异的原因以及具体表现,通过二者会计财务处理对比分析,利于把握二者的差异,共同完善会计制度。 Financial accounting for the public institutions and business units, are the problems that must be faced, but because of their different nature, so the financial accounting also showed a different characteristic. The thesis mainly analyzes the reason and the concrete manifestation of accounting financial treatment between the institution and the enterprise unit, and through the comparison and analysis of the accounting financial treatment between the two, it helps to grasp the difference between the two and improve the accounting system together.