论文部分内容阅读
事业单位在我国具有不同于政府部门、公司企业等独特的地位,其开展成本核算对于资源有效配置、提高综合效益、考核工作情况、制定收费标准、推动单位改革等方面具有很重要的意义。基于此分析的基础上,本文提出了事业单位成本核算的创新路径,即建立以权责发生制为基础、试行固定资产折旧、建立资本金核算机制的事业单位成本核算体系,促进事业单位的会计核算工作的进步。
Institutions in our country have different from the government departments, companies and other unique position, its cost accounting for the effective allocation of resources, improve overall efficiency, assess the work, the establishment of charges, to promote unit reform and other aspects of great significance. Based on this analysis, this paper puts forward an innovative approach to cost accounting in public institutions, which is to establish a cost accounting system of public institutions that tries out the depreciation of fixed assets based on the accrual basis of accruals and establish a capital accounting mechanism so as to promote the accounting of public institutions Accounting progress.