本文通过分析事业单位所涉及的各类预算资金和各种经济活动,结合笔者自身教学实践,总结出《事业单位会计》收入类科目和支出类科目之间的对应系,进而绘制出《事业单位收支关系图》,供大家参考。 Based on the analysis of various budgetary funds and various economic activities involved in the institutions and the author’s own teaching practice, this article summarizes the correspondence between the income-type subjects and the expenditure-type subjects in “Institutional Accounting”, and then draws out the “ Income and expenditure diagram ”, for your reference.