对事业单位收入的核算及改进做法进行探究。具体是在概述事业单位收入内容与特征的基础上,对事业单位收入核算内容难点进行探究,具体体现在固定资产、无形资产捐赠的会计处理,货币资金、存货捐赠的会计处理以及投资收益、固定资产出租收入会计处理三方面上,在此基础上提出几点强化事业单位收入核算水平的对策,希望在优化事业单位收入核算工作质量方面有所帮助。 On the accounting of institutional income and improve practices to explore. Specifically, it summarizes the content and characteristics of the income of public institutions, and explores the difficulties in the contents of the income accounting of public institutions, which are embodied in the accounting treatment of fixed assets and donations of intangible assets, the accounting treatment of monetary funds, stock donations, and investment returns, Asset rental income accounting treatment of three aspects, on this basis to put forward a few measures to strengthen the level of income accounting institutions, hoping to optimize the quality of income accounting work in institutions to help.