随着国民经济的发展,市场呈现出了多元化的发展势头。企业以市场的需求为导向,为了生存和发展而不断地提高竞争力。与此同时,事业单位的经济活动也在市场的带动下,以多样性的姿态展示出来。由于事业单位主要是非盈利性组织,所以,其在会计工作上,与企业会计工作会存在很大的区别。本文对于事业单位会与企业会计的差异进行对比分析与探讨。 With the development of the national economy, the market has shown a diversified development momentum. Enterprises to market demand-oriented, in order to survive and develop continuously improve their competitiveness. At the same time, the economic activities of public institutions are also displayed under the guidance of the market in a diversified manner. As the public institutions are mainly non-profit organizations, so their accounting work, and corporate accounting will be very different. This article makes a comparative analysis and discussion on the differences between public institutions and corporate accounting.