１９９８年１月１日开始执行的《事业单位会计制度》 ,经一年多运行 ,对充分发挥预算会计在维护社会主义市场经济秩序、强化预算管理 ,保护社会公共财产 ,进一步规范事业单位会计核算 ,促进社会各项事业健康有序发展起到很大的作用。原来事业单位的预算内收支、预算外收支是分 The “Public Institution Accounting System” that began to implement on January 1, 1998, after more than one year of operation, will give full play to budget accounting to maintain the socialist market economic order, strengthen budget management, protect public property, and further standardize the accounting of public institutions. It is of great importance to promote the healthy and orderly development of all social undertakings. The original budget of the public institution’s budget was divided into extra-budgetary revenues and expenditures.