事业单位成本核算的研究

事业单位成本核算的研究
                      
摘  要：近年来各地对社会事业改革进行了1系列探索，财政对事业单位的经费供给模式也有了很大变化，但从本质上说现阶段事业单位改革尚未到位。本文根据当今国内外宏观形势的发展，导致政府职能的改变和国内事业单位的繁荣兴起，对事业单位成本核算这1方面进行微观上的研究。阐叙了事业单位成本核算的定义，对当今国内部分事业单位未进行成本核算及各种不规范操作等存在的诸多问题进行了分析，并依据事业单位进行成本核算的意义和特点来说明事业单位进行成本核算的重要性。另外通过研究事业单位成本核算的分类及方法体系，比较了事业单位与企业单位在成本核算方面的异同，来论述事业单位成本核算的模式和降低事业单位成本的途径，并提出了作者自己的建议和看法。

关键词：事业单位； 成本核算 ；模式

Research  about  cost  calculation  of  the  institution
        
 
Abstract：In recent years ,each place reformed to the social enterprise carries on a series of explorations, the finance also had so much change to institutions funds supplies pattern, But from essentially said the present stage institution reformed not yet arrives. This article according to the macroscopic development situations of the domestic and foreign in present, causes to the change of the government function and the prosperity emerges of the institution in domestic, carries on the research in macroscopic to the cost accounting of the institution. Clarified narrates the definition of the cost calculation in settling industry unit. Now, there has some institution in our country not carried on cost calculation, and there has so many questions such as each kind of not standard operation to the domestic partial institution . Regarding this, this article has carried on the analysis, and based on the institution the significance and the characteristic of the Institution cost accounting, to explained the institution carries on the importance of the cost accounting. Moreover , through the research classification and the method system of institution cost accounting, compared with the settling industry unit and the enterprise unit in the cost accounting aspect similarities and differences, to elaborates the institution cost accounting pattern and the way of reduces institution cost, And proposes the author individual suggestion and the view.

Key words: institution;   Cost calculation;   Pattern