根据《事业单位会计制度》，事业单位固定资产增加核算的特点是：除接受捐赠和盘盈的固定资产以外，其他情况下，凡增加固定资产时，均直接作为本期的支出或者冲减专用基金——修购基金处理。这样就可能会影响事业单位的经营结余和事业结余的计算结果，从而影响事业单位的所得 According to the “accounting system of public institutions,” institutional units increase in fixed assets accounting is characterized by: In addition to accept the donation and the surplus of fixed assets, in other cases, where the increase in fixed assets, are directly as current expenditures or offset exclusive Fund - the purchase of funds to deal with. This may affect the operating unit of the business balance and the results of the calculation of the business balance, thus affecting the income of public institutions