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随着我国事业单位各项改革的积极推进,部分事业单位特别是经营性事业单位,为加强内部管理,借鉴企业的成本管理模式,开始试行事业单位内部成本核算。通过内部成本核算,可以加强支出预算管理,正确反映事业单位的财务状况和事业成果,增强事业单位的成本意识,提高资金使用效益。文章结合当前事业单位实际,探析内部成本核算的具体操作方法,在摸索过程中发现问题并寻求对策,力图为深化当前我国事业单位改革提供一个新的思考角度。
With the active promotion of various reforms of the public institutions in China, some public institutions, especially the public institutions, started the trial implementation of internal cost accounting in order to strengthen internal management and learn from the cost management model of enterprises. Through internal cost accounting, expenditure budget management can be strengthened, the financial status and business achievements of institutions can be correctly reflected, the cost awareness of public institutions can be enhanced, and the efficiency of capital utilization can be enhanced. Combining with the actual situation of public institutions, the article explores the specific operation methods of internal cost accounting, finds problems and seeks solutions in the process of groping, trying to provide a new perspective for deepening the reform of our country’s public institutions.