长期以来事业单位的财务管理局限于预算资金收支的管理,忽略对绩效的考核,主要是因为目前我国事业单位还没有建立起事业成本核算体系,没有参考依据。本文提出了事业单位完全可以采用作业成本管理方式来量化成本、考核绩效的观点,并用有力数据、事实佐证了作业成本管理应用于事业单位财务管理的可行性。 For a long time, the financial management of public institutions has been limited to the management of budgetary receipts and expenditures. Ignoring the performance appraisal, the main reason is that at present, institutions in our country have not set up a business cost accounting system and have no reference basis. This paper puts forward the viewpoint that the public institution can use the ABC method to quantify the cost and test the performance. It also proves the feasibility of applying ABC to the financial management of PSU with powerful data.