They are classified into two categories : corporate industrial enterprises with independent accounting system and industrial establishments 工业统计调查单位分为两类:独立核算法人企业和工业活动单位。
2.
Cultural institutions : refer to units which have their own organiz ational system and independent accounting system and specialize in or serve cult ural development 文化事业机构:指从事专业文化工作和为专业文化工作服务的独立建制的单独核算的单位。