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基于经济的发展与科技的进步,科研事业单位的成本管理控制越来越重要。加强成本管理是目前科研事业单位在新形式下的发展要求,也是推进国家科学技术进步的必要举措。本文主要对科研事业单位的成本管理相关问题进行了研究分析,分别从科研事业单位的基本成本构成、科研事业单位成本管理当中存在的主要问题分析、科研事业单位成本管理的优化策略三个方面进行阐述,以期为提升科研事业单位成本管理水平提供理论依据。
Based on the economic development and the progress of science and technology, the cost management control of scientific research institutes is more and more important. Strengthening cost management is the development requirement of scientific research institutes under the new form at present and is also a necessary measure to promote the progress of science and technology in our country. This article mainly studies the related problems of the cost management of the research institutes from three aspects of the basic cost structure of the scientific research institutions, the main problems existing in the cost management of the scientific research institutions and the optimization strategies of the cost management of the research institutions Elaborated in order to provide a theoretical basis for improving the cost management level of research institutions.