2006年5月25日,财政部下发了《关于政府收支分类改革后事业单位会计核算问题的规定》。主要包括四项内容,第一,事业单位应在“财政补助收入”科目下设置“基本支出”和“项目支出”二级明细科目,并在二级明细科目下按照《2007年政府收支分类科目》中“支出功能分类科目”的“项”级科目设置明细账,进行明细核算。第二,事业单位应在“事业支出”科目下设置 On May 25, 2006, the Ministry of Finance issued the “Provisions on the Accounting Problems of Public Institutions after the Reform of the Government’s Revenue and Expenditure Categories”. Mainly include four elements, first, institutions should set the “basic expenses ” and “project expenditure ” two detailed subjects under the “financial subsidy income ” subject, and in the second level of detail subjects in accordance with the “ 2007 government revenue and expenditure classification of subjects ”in the“ expenditure function classification of subjects ”“ ”subjects set up a detailed account, the details of accounting. Second, institutions should be set under “business expenditure ” subjects