事业单位作为以提供公益性服务为主的社会组织,可以进行对外投资,将投资收益作为筹集事业活动经费的一个来源。事业单位的对外投资就其投资性质、投资内容和用于投资资产的形态来说,与企业的对外投资没有什么区别。《事业单位会计制度》对事业单位对外投资核算的规 As a social organization that mainly provides public welfare services, public institutions can make overseas investments and make investment returns a source of funds for raising business activities. Foreign investment in public institutions is not different from external investment of enterprises in terms of the nature of their investment, the content of investment and the form used for investment in assets. Regulation on Accounting of Institutions for Foreign Investment in Institutions