一、关于事业单位收支如何处理的问题 执行《事业单位财务规则》后不再将事业单位划分为全额、差额、自收自支三种预算管理形式。国家对事业单位实行核定收支、定额或者定项补助、超支不补、结余留用的预算管理办法。在事业单位会计制度出台前,仍执行现行会计制度,在编报报表时,按《事业单位财务规则》要求进行相应转换。 First, on how to deal with the issue of public institutions how to handle the income and expenditure After the implementation of “Institutional Financial Rules” will no longer be divided into public institutions, full, differential, self-supporting three kinds of budget management. The state shall implement the budget management measures of checking and accepting payments, quotas or fixed subsidies, overruns and surpluses as well as remaining balances. Before the promulgation of the accounting system in public institutions, the current accounting system is still being implemented. When the financial statements are prepared, the corresponding conversion is required according to the “Financial Rules of the Institutions”.