浅谈南京市XX事业单位成本核算与创新探析
摘 要
事业单位是具有中国特色的一种社会组织和体制现象。改革开放以来，事业单位的业务活动发生了巨大变化，形成了多元化的发展格局，这种变化的根本原因在于经济体制的改革、市场经济的发展以及事业单位的内在特点。本文从事业单位成本核算的重要性出发，在分析事业单位成本核算内容及现状的基础上，针对目前事业单位成本核算存在的问题，相应地提出了改善事业单位成本核算的策略。
关 键 词
事业单位 ；财务管理制度； 成本核算
Pick to
Institutions with Chinese characteristics is a social organization and system phenomenon. Since the reform and opening up, the institution of the business activities of changed, formed the pluralistic development pattern, the fundamental reason for the change of the economic system reform, the development of the market economy and the inherent characteristics of institutions. This paper, from the institution of the importance of cost accounting, based on the analysis of the business unit cost accounting and current situation of the content, based on current business unit cost accounting problems, accordingly put forward for improving business unit cost accounting strategy.
Off key words
Institutions; Financial management system; Cost accounting
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