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一、传统计划经济体制下的事业会计（一）传统计划经济体制的事业费拨款形式和人均经费。在传统计划经济体制下，国家财政和上级主管部门对事业单位的拨款是按照单位的在职人数和离退休人数，测算出人头经费，然后再加之全年的经费支出，从工资一项开始到经费的其他费用支出，
I. Accounting for Business under the Traditional Planned Economic System 1. Type of Business Funding and Per Capita Funds in the Traditional Planned Economic System. Under the traditional planned economy system, the appropriations for public institutions by the state finance department and the higher-level department in charge are calculated according to the number of employed and retired persons in the unit, and then the headline expenses are calculated, together with the annual expenditure, starting from the salary item Other expenses,