财政部发布的新的《事业单位会计制度》统一规定，事业单位按事业收入和经营收入的一定比例提取修购基金，同时规定固定资产及固定基金仍和原会计制度一样，按原值进行核算。即购置或接受固定资产时一方面要借记“修购基金”科民贷记“银行存款”等科目，同时借记“固定资产”? The new “public institution accounting system” promulgated by the Ministry of Finance stipulates that public institutions shall withdraw their funds for purchase according to a certain percentage of their business income and operating income. At the same time, fixed assets and fixed funds are still subject to the same value as the original accounting system . That is, when purchasing or accepting fixed assets, on the one hand, they should debit the subjects such as “Buy-out Fund” and “Citizens’ Credit” and “bank deposits” and debit “fixed assets” at the same time?