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随着我国事业单位各项改革的推进,事业单位开始试行成本核算,通过成本核算加强支出预算管理,提高资金使用效益。笔者根据当前事业单位实际,对目前事业单位成本核算出现的问题进行探讨,并提出解决措施:加强管理者的成本管理意识;健全成本核算制度;改革事业单位成本核算体系。
With the advancement of various reforms of public institutions in our country, the institutions begin trial cost accounting, strengthen expenditure budget management through cost accounting, and improve the efficiency of capital utilization. Based on the actual situation of public institutions, the author discusses the problems that appear in the current cost accounting of public institutions, and puts forward solutions to the problems: strengthening the managers’ awareness of cost management; perfecting the cost accounting system; and reforming the cost accounting system of public institutions.