事业单位提升成本核算管理水平的建议探析

Analysis of suggestions for public institutions to improve the level of cost accounting management

面对新的发展形势,事业单位迫切需要提升成本核算管理水平。文章简单阐述了事业单位成本核算管理的意义,重点从成本数据质量、成本预算绩效管理、成本核算、固定资产管理、内部监督等方面探讨了当前事业单位成本核算管理中的问题,基于此提出了几点提升其成本核算管理水平的建议,旨在为事业单位压减非必要、非刚性支出提供有价值的参考。

In the face of the new development situation,public institutions urgently need to improve the level of cost accounting man-agement.This paper briefly expounds the significance of cost accounting management of public institutions,focusing on the problems in the cost accounting management of public institutions from the aspects of cost data quality,cost budget performance management,cost ac-counting,fixed asset management,internal supervision,etc.,puts forward several suggestions to improve the cost accounting management level of public institutions,aiming to provide valuable references for public institutions to reduce unnecessary and non-rigid expenditures.