浅谈事业单位对外投资核算的账务处理

Accounting Treatment of Investment Accounting of Institutions

本文对事业单位对外投资的概念、类别以及利弊作了简要分析,重点介绍了事业单位不同形式对外投资的会计账务处理,进而说明了事业单位的对外投资虽不是其主要业务活动,但对事业单位的发展和加强国家预算资金的管理有着重要影响。

This paper gives a brief analysis on the concept ,classification ,as well as advanta‐ges and disadvantages of institutions’ investment .Special introduction is made on accounting treatment of institutions’ investment of various kinds .It is indicated that although invest‐ment is not the major business activity of institutions ,it has important impact on the devel‐opment of institutions and management of national budgets .