事业单位是我国独有的一个概念,是计划经济时期作为政府举办的各类非物质生产社会组织的代名词而出现的。随着我国预算会计新一轮改革序幕的拉开,事业单位会计的名称和归类问题成为当前一个关注的焦点。许多学者根据我国的事业单位具有“非营利性”这一特征,主张将事业单位会计 The institution is a unique concept in our country and emerges as a synonym for various non-material production social organizations organized by the government during the planned economy. With the curtain of a new round of budget accounting reform in our country, the name and classification of PSAs have become the focus of current attention. According to the fact that many institutions in our country have the characteristics of “non-profit”, many scholars advocate that the accounting of public institutions