基本单位是指我国境内除住户以外拥有一定活动场所,并从事一定生产活动的社会经济单位。按性质基本单位可以分成法人单位和产业活动单位。法人单位和产业活动单位是对我国各类单位所作的标准划分。所谓法人单位就是依法成立,有自己的名称、组织机构和场所,能独立承担民事责任;独立拥有和使用(或授权使用)资产,承担负债,有权与其他单位签定合同;会计上独立核算,能够编制资产负债表的单位。产业活动单位即:在一个场所从事一种或主要从事一种社会经济活动,相对独立组织生产经营或业务 The basic unit refers to the social and economic units within our country who have certain places of activities other than households and who are engaged in certain productive activities. Basic units by nature can be divided into corporate units and industrial units. The legal entity and the industrial activity unit are the standard division of various kinds of units in our country. The so-called legal entity is established according to law, has its own name, organization and place, can bear civil liability; independent ownership and use (or authorized use of) assets, liabilities, the right to sign contracts with other units; accounting independent accounting A unit that can prepare the balance sheet. An industrial activity unit is: engaged in one or mainly engaged in a social and economic activities in a place, relatively independent production and operation or business