事业单位进行成本核算的思考广元市元坝区财政局李良枝长期以来，我国事业单位不进行成本核算，使事业单位预算会计职能弱化，资金使用效果差。随着财政财务体制改革的逐步深入，探讨事业单位成本核算是有益的。一、事业单位进行成本核算的必要性一是强化预算管理的约束力... Institutional cost accounting Thinking Guangyuan Yuanba District Finance Bureau Li Liangzhi For a long time, our institutions do not carry out cost accounting, the institutional budget and accounting functions weakened, the use of funds is poor. With the gradual deepening of the reform of financial and financial systems, it is helpful to explore the cost accounting of public institutions. First, the need for cost accounting institutions First, strengthen the binding budget management ...