A public institution refers to an organization authorized by a government department or government to provide services to the public and manage public affairs. The income sources of these institutions mainly include the following aspects:

1. government funding: institutions are government departments or organizations authorized by the government, so the government will allocate funds to support their operations and services. These funds are usually used to pay employees' salaries, purchase equipment and materials, etc.

2. Service charges: Services provided by institutions usually require a certain fee, such as registration fees charged by hospitals, medical fees, borrowing fees charged by libraries, etc. These expenses are one of the important sources of income for public institutions.

3. Social donation: Some institutions will accept social donations, which can be cash, goods or services. Social donation can help institutions expand the scope of services and improve the quality of services.

4. Investment income: Some institutions may make investments, such as buying stocks and bonds. If the investment is successful, you can get a certain investment income.

5. Other income: institutions may also get other income, such as selling waste materials and renting venues.

In a word, the income sources of public institutions are various, but they are mainly government grants and service charges. The income of public institutions is mainly used to support their operations and services, thus providing better public services.

Income accounting of public institutions?

Institutions that implement the management requirements of "two lines of revenue and expenditure" should be included in the budget management or extra-budgetary funds that should be paid into the financial accounts, and cannot be directly included in the business income. When the refund is received from the financial special account, it is included in the business income.

Some units implement the method of turning over the balance to the financial special account. When income is obtained at ordinary times, it is first reflected in full by the subject of "business income", and the balance of funds payable in the financial special account is settled regularly, and then part of the funds payable in the financial special account is deducted, debited to the subject of "business income" and credited to the subject of "accounts payable in the financial special account".

At the end of the accounting period, transfer the balance of the business income account to the business balance, debit the business income account and credit the business balance account.