成本费用核算对科学事业单位并不是初次提出的概念,随着社会主义市场经济体制的不断完善,需要科学事业单位进一步加强财务对内管理,正确核算各项费用的价值成果,因此,规范和加强成本费用管理是非常必要的。本文就学习《科学事业单位财务制度》对内部成本费用核算问题谈几点认识 Cost accounting is not the first concept put forward for scientific institutions. With the continuous improvement of the socialist market economic system, scientific institutions are required to further strengthen internal management of finance and correctly calculate the value results of various fees so that they can be standardized and strengthened Cost management is very necessary. This article on the study of “science institution financial system” on the internal cost of accounting issues to talk about some understanding