投资基金是事业单位用以核算对外投资的基金。事业单位无论是用货币、实物还是用无形资产对外投资 ,都应在“对外投资”和“事业基金——投资基金”(简称投资基金 )两个科目中核算。当发生对外投资时 ,事业单位账目一方面要反映货币、实物或无形资产减少 ,对外投资增加 ,同时还 Investment funds are the funds used by institutions to account for foreign investment. Institutions should make accounting in two subjects: “foreign investment” and “career fund - investment fund” (investment fund for short), whether using monetary, physical or intangible assets for overseas investment. When foreign investment occurs, public institutions account should reflect on the one hand the decrease of monetary, physical or intangible assets and increase of foreign investment, meanwhile