论事业单位会计的地位

文章根据我国现有会计体系的划分，以及事业单位会计的特征，对事业单位会计进行定位，确立事业单位会计相对独立的会计分支地位，明确事业单位会计是预算会计的不可分割的组成部分，是预算会计体系的一个重要分支。

On the Status of Accounting in Public Institutions

The article, according to the division of the accounting systems in China and the characteristics of accounting in public institutions, defines accounting in public institutions, establishes its relatively independent status of accounting division and clarifies that it is a very important part cannot be separated from budget accounting.