一、事业单位引入负债概念符合资金运行需要随着社会主义市场经济体制的建立，事业单位在依法组织事业收入和经营收入的同时，借助外部资金，引入市场机制，实现效益最大化已成为众多事业单位的共识。资金作为事业单位赖以生存的基础和谋求发展的手段，必然会带来供需之间... I. Introducing the Concept of Liabilities to Institutions Needs for Capital Operation With the establishment of a socialist market economic system, institutions that organize their business revenues and operating revenues in accordance with the law have taken advantage of external funds to introduce market mechanisms to maximize the benefits they have become Unit consensus. As the basis for the survival of institutional units and the means of development, funding will inevitably bring about between supply and demand.