On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax.

• 摘要文章从事业单位核算基础出发，对事业单位存货非正常损失、接收资产捐赠及所得税等3种具体会计业务的处理提出了修改意见。