经国务院批准、财政部颁发的《事业单位财务规则》（以下简称《规则》）从1997年1月1日起施行。《规则》对原来的事业财务制度进行了比较大的改革，其中最重要的改革内容之一是事业单位的各项收入、支出实行统一核算，统一管理。笔者仅就如何理解《规则》规定，实施事业单位收 With the approval of the State Council, the “Financial Rules of Institutions” (hereinafter referred to as the “Rules”) issued by the Ministry of Finance came into force on January 1, 1997. The “Rules” carried out relatively large reforms to the original financial system of business. One of the most important reforms was the uniform accounting and unified management of all income and expenditure of public institutions. The author only on how to understand the “rules” provisions, the implementation of institutions received